Georgia Code, Title 34, Chapter 8, Article 10 - Unemployment Tax Amnesty

• § 34-8-270 - Short Title
  This article shall be known and may be cited as the "Unemployment Tax Amnesty Program."
• § 34-8-271 - Legislative Findings, Declarations, and Intent
  The General Assembly finds and declares that a public purpose is served by the waiver of interest on unemployment tax, penalties, and criminal prosecution...
• § 34-8-272 - Definitions
  As used in this article, the term: (1) "Accounts receivable" means an amount of unemployment contribution, tax, administrative assessment, reimbursement in lieu of contributions,...
• § 34-8-273 - Development and Administration of Program; Applicability and Time Period of Program
  (a) The Commissioner shall develop and administer a one-time unemployment tax amnesty program as provided in this article. The Commissioner shall, upon the voluntary...
• § 34-8-274 - Application for Amnesty; Conditions of Participation in Program; Installment Payments; Penalties or Criminal Action
  (a) The provisions of this article shall apply to any eligible employer who files an application for amnesty within the time prescribed by the...
• § 34-8-275 - Amnesty Granted to Employers Meeting Requirements; Exceptions
  (a) Amnesty shall be granted for any employer who meets the requirements of Code Section 34-8-274 in accordance with the following: (1) For unemployment...
• § 34-8-276 - Interest on Installment Agreements
  All installment agreements authorized under subsection (c) of Code Section 34-8-274 shall bear interest on the outstanding amount of unemployment tax due at the...
• § 34-8-277 - Administrative Regulations, Forms, and Instructions; Publicizing Program
  The Commissioner shall promulgate administrative regulations as necessary, issue forms and instructions, and take all actions necessary to implement the provisions of this article....
• § 34-8-278 - Accounting Procedures; Disposition of Collections
  For purposes of accounting for the unemployment contributions received pursuant to this chapter, the Commissioner shall maintain an accounting and reporting of funds collected...
• § 34-8-279 - Collection Fees
  (a) In addition to all other penalties provided under this chapter or any other law, the Commissioner may by regulation impose after the expiration...
• § 34-8-280 - Debt Collection Services
  The Commissioner may, for the purpose of collecting any delinquent unemployment tax due from an employer, contract with any debt collection agency or attorney...

Last modified: October 14, 2016