Georgia Code § 48-5-75 - Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes

(a) The amount of taxes deferred pursuant to this part shall accrue interest until paid at three-fourths of the rate specified in Code Section 48-2-40.

(b) Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year.

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Last modified: October 14, 2016