Georgia Code, Title 48, Chapter 16 - Tax Amnesty Program

• § 48-16-1 - Legislative Findings, Declarations, and Intent
  The General Assembly finds and declares that a public purpose is served by the waiver of tax penalties and criminal prosecution in return for...
• § 48-16-2 - Short Title
  This chapter shall be known and may be cited as the "Tax Amnesty Program Act."
• § 48-16-3 - Definitions
  As used in this chapter, the term: (1) "Accounts receivable" means an amount of state tax, penalty, or interest which has been recorded as...
• § 48-16-4 - Tax Amnesty Program; Waiver of Penalties; Duration and Applicability of Program; Forms
  (a) The commissioner shall develop and administer a one-time tax amnesty program as provided in this chapter. The commissioner shall, upon the voluntary return...
• § 48-16-5 - Applicability; Effect of Audit, Assessment, Bill, Notice, Demand for Payment, or Proceeding; Installment Agreements; Deficiency Assessment After Amnesty Period Ends
  (a) The provisions of this chapter shall apply to any eligible taxpayer who files an application for amnesty within the time prescribed by the...
• § 48-16-6 - To Whom Amnesty Granted; Effect of Notice of Criminal Investigation or Pending Criminal Litigation; Interest or Penalty Paid Prior to Request for Amnesty; Refund or Credit of Taxes or Interest Paid Under Program
  (a) Amnesty shall be granted for any taxpayer who meets the requirements of Code Section 48-16-5 in accordance with the following: (1) For taxes...
• § 48-16-7 - Interest on Installment Agreements; Interest on Refunded or Credited Overpayments
  (a) All installment agreements authorized under subsection (c) of Code Section 48-16-5 shall bear interest on the outstanding amount of tax due during the...
• § 48-16-8 - Regulations, Forms and Instructions, and Other Actions Necessary to Implement Chapter; Publicity of Program
  The commissioner shall promulgate administrative regulations as necessary, issue forms and instructions, and take all actions necessary to implement the provisions of this chapter....
• § 48-16-9 - Accounting and Reporting of Funds Collected Under Amnesty Program; Disposition of Funds
  For purposes of accounting for the revenues received pursuant to this chapter, the commissioner shall maintain an accounting and reporting of funds collected under...
• § 48-16-10 - Imposition of Cost of Collection Fee After Amnesty Period Expires
  (a) In addition to all other penalties provided under this chapter or any other law, the commissioner may by regulation impose after the expiration...
• § 48-16-11 - Contracts With Debt Collection Agencies or Attorneys to Collect Delinquent Taxes, Penalties, and Interest
  The commissioner may, for the purpose of collecting any delinquent taxes due from a taxpayer, contract with any debt collection agency or attorney doing...
• § 48-16-12 - Willful Failure to Make Return; False Returns; Willful Failure to Pay Taxes; Failure to Obey a Subpoena or Order
  (a) As used in this Code section, the term "return" means and includes any return, declaration, or form prescribed by the commissioner with respect...

Last modified: October 14, 2016