Georgia Code, Title 48, Chapter 7, Article 4 - Payment: Deficiencies, Assessment, and Collection

• § 48-7-80 - Time and Place of Payment of Tax on Basis of Calendar or Fiscal Year
  The total amount of tax imposed by this chapter on taxpayers other than corporations shall be paid to the commissioner on or before April...
• § 48-7-81 - Interest on Taxes Not Timely Paid; Rate; Determination of Due Date; Effect of Tax Reduction on Computation of Interest; Assessment, Collection, and Payment of Interest on Penalties or Additions; Grace Period; Assessment and Collection Period.
  (a) If any amount of tax imposed by this chapter is not paid on or before the last date prescribed for payment, interest on...
• § 48-7-82 - Periods of Limitation for Assessment of Taxes; Collection by Execution; Change or Correction of Net Income
  (a) Except as otherwise provided in this Code section, the amount of income tax imposed by this chapter shall be assessed within the time...
• § 48-7-83 - Action for Collection of Tax Out of Assets of Dissolved Corporation; Procedure
  Whenever any corporation has been dissolved or the assets of the corporation for any reason have passed entirely from the control of the corporation...
• § 48-7-84 - Actions in Restraint of Assessment or Collection of Income Tax
  No action for the purpose of restraining the assessment or collection of any tax under this chapter shall be maintained in any court.
• § 48-7-85 - Authority of Commissioner to Prorate Tax of Person Moving Into or Out of State; Requirement that Taxpayer Prorate Exemptions; Applicability of Code Section Subject to Commissioner's Discretion
  Whenever the commissioner in his discretion determines that a person is not liable for the tax for an entire year because of moving into...
• § 48-7-86 - Penalty for Failure to Pay or for Underpayment of Taxes; Rate; Reductions of Tax by Partial Payments and Credits; Penalty for Nonpayment After Notice and Demand; "Underpayment" Defined; Penalties for Underpayments; Relief of Liability on Joint Return
  (a)(1) In case of failure to pay: (A) The amount shown as tax on a return on or before the date prescribed for payment...

Last modified: October 14, 2016