GroundRules
Browse Georgia
Read the original sections, or search by topic.
- O.C.G.A. § 48-2-30 · Remittances.
- O.C.G.A. § 48-2-31 · Currency in which taxes to be paid.
- O.C.G.A. § 48-2-32 · Forms of payment.
- O.C.G.A. § 48-2-33 · Receipts for taxes.
- O.C.G.A. § 48-2-34 · Failure to give official receipt for payment of taxes or license fees; penalty.
- O.C.G.A. § 48-2-35 · Refunds.
- O.C.G.A. § 48-2-35.1 · Refund of sales and use taxes; expedited refunds.
- O.C.G.A. § 48-2-36 · Extension of time for returns.
- O.C.G.A. § 48-2-37 · Preparation of delinquent returns.
- O.C.G.A. § 48-2-38 · Due date; interest on deferred taxes.
- O.C.G.A. § 48-2-39 · When date for payment or filing on holiday.
- O.C.G.A. § 48-2-40 · Rate of interest on past due taxes.
- O.C.G.A. § 48-2-41 · Authority to waive interest on unpaid taxes.
- O.C.G.A. § 48-2-42 · Nature of penalties.
- O.C.G.A. § 48-2-43 · Authority to waive penalties.
- O.C.G.A. § 48-2-44 · Penalty and interest on failure to file return or pay revenue held in trust for state; penalty and interest on willful failure to pay ad valorem tax; distribution of penalties and interest.
- O.C.G.A. § 48-2-44.1 · Failure to follow electronic filing requirements; waivers for undue hardships; justification for failure to follow.
- O.C.G.A. § 48-2-45 · Service of notice of assessment.
- O.C.G.A. § 48-2-46 · Procedures for protests.
- O.C.G.A. § 48-2-47 · Final assessments and license fees.
- O.C.G.A. § 48-2-48 · Deficiency assessments; interest.
- O.C.G.A. § 48-2-49 · Periods of limitation for assessment of taxes.
- O.C.G.A. § 48-2-50 · Review of assessments; certifications.
- O.C.G.A. § 48-2-51 · Jeopardy assessments; collection; bond.
- O.C.G.A. § 48-2-52 · Personal liability of corporate officer or employee for tax delinquency.
- O.C.G.A. § 48-2-53 · Compelled production of evidence.
- O.C.G.A. § 48-2-54 · Action by commissioner to collect unpaid tax.
- O.C.G.A. § 48-2-54.1 · Authorization to charge taxpayer’s account.
- O.C.G.A. § 48-2-55 · Attachment and garnishment; levy.
- O.C.G.A. § 48-2-56 · Liens for taxes; priority.
- O.C.G.A. § 48-2-57 · Effect of judicial sale on state tax lien.
- O.C.G.A. § 48-2-58 · Release of property subject to state tax lien.
- O.C.G.A. § 48-2-59 · Appeals; payment of taxes admittedly owed; bond; costs.
- O.C.G.A. § 48-2-60 · Compromise settlements; penalty refunds.
- O.C.G.A. § 48-2-61 · Effect of actions taken to avoid payment of taxes; liability.
- O.C.G.A. § 48-2-62 · Penalties for tax return preparers; prohibition on continuing to prepare returns; refunds.
- O.C.G.A. § 48-2-63 · Delinquent taxpayer financial accounts; required reporting by financial institutions to department; confidentiality; fines; levies; liability.
- O.C.G.A. § 48-2-80 · Judicial enforcement of taxes imposed by other states.
- O.C.G.A. § 48-2-81 · Duties of law enforcement officers and tax officials as to collecting taxes and prosecuting violators; payment of portion of fines to informants.
- O.C.G.A. § 48-2-82 · Contraband articles — Seizure; disposition; exceptions.
- O.C.G.A. § 48-2-83 · Contraband articles — Affidavit to test legality of forfeiture.
- O.C.G.A. § 48-2-84 · Unlawful activities as to revenue stamps; possession or transportation of contraband; penalty.
- O.C.G.A. § 48-2-100 · Short title; definitions; legislative findings; certain exemptions for out-of-state businesses and employees conducting operations related to declared state of emergency; post-emergency application of state laws and requirements.
- O.C.G.A. §§ 48-2-110 through 48-2-115 · [Repealed]
- O.C.G.A. § 48-3-1 · [Reserved] Execution for collection of money due the state; affidavit of illegality.
- O.C.G.A. § 48-3-2 · Executions against foreign corporations.
- O.C.G.A. § 48-3-3 · Executions by tax collectors and commissioners.
- O.C.G.A. § 48-3-3.1 · Immediate payment or bond where person or property may leave jurisdiction or property’s value may be prejudiced.
- O.C.G.A. § 48-3-4 · Selection of property to be levied.
- O.C.G.A. § 48-3-5 · Geographical scope of tax executions.
- O.C.G.A. § 48-3-6 · Leviers of executions; aggregating multiple executions.
- O.C.G.A. § 48-3-7 · Issuance of alias tax execution to replace lost original; conversion of executions into electronic form.
- O.C.G.A. § 48-3-8 · Interest on executions.
- O.C.G.A. § 48-3-9 · Notice of levy to owner of security deed or mortgage; lists; fees.
- O.C.G.A. § 48-3-10 · Form of notice.
- O.C.G.A. § 48-3-11 · [Reserved] Form of list of security deeds and mortgages.
- O.C.G.A. § 48-3-12 · Issuance of garnishments by tax collectors and tax commissioners; proceedings.
- O.C.G.A. § 48-3-13 · Petition to reduce execution to judgment — Procedures.
- O.C.G.A. § 48-3-14 · Petition to reduce execution to judgment — Procedures for nonresident.
- O.C.G.A. § 48-3-15 · Petition to reduce execution to judgment — Demand for jury trial; issues.
- O.C.G.A. § 48-3-16 · Petition to reduce execution to judgment — Procedures when respondent fails to appear.
- O.C.G.A. § 48-3-17 · Petition to reduce execution to judgment — Grace period before final judgment; effect of respondent’s appearance or failure to appear.
- O.C.G.A. § 48-3-18 · Deputies acting for named officers; Secretary of State relieved from mailing papers to respondent.
- O.C.G.A. § 48-3-19 · Transfer of executions.
- O.C.G.A. § 48-3-20 · Interest on transferred executions.
- O.C.G.A. § 48-3-21 · Statute of limitations for tax executions.
- O.C.G.A. § 48-3-21.1 · Statute of limitations for enforcement of executions for ad valorem taxes of less than $5.00; execution; restriction on adding together taxes to exceed limit.
- O.C.G.A. § 48-3-22 · Statutory limitations applicable to tax executions.
- O.C.G.A. § 48-3-23 · [Reserved] Nulla bona; tolling of statute of limitations.
- O.C.G.A. § 48-3-23.1 · Authorization for commissioner to develop standards which will provide a mechanism to discharge debts or obligations barred by the statute of limitations.
- O.C.G.A. § 48-3-24 · Interposition of claims; oath; bond; trial.
- O.C.G.A. § 48-3-25 · Remittance of money collected on process.
- O.C.G.A. § 48-3-26 · Judicial interference in tax levies.
- O.C.G.A. § 48-3-27 · Obstructing levying officers; penalty.
- O.C.G.A. § 48-3-28 · Release of state tax execution upon full satisfaction.
- O.C.G.A. § 48-3-29 · [Repealed] Publication of information regarding executions; withdrawal.
- O.C.G.A. § 48-3-40 · Purpose; application; definitions.
- O.C.G.A. § 48-3-41 · When executions issue.
- O.C.G.A. § 48-3-42 · Filing; effective dates; electronic filings; continuing effectiveness.
- O.C.G.A. § 48-3-43 · Availability of information via electronic means; public records; unlawful use of data; regulatory authority.
- O.C.G.A. § 48-3-44 · “Released” executions.
- O.C.G.A. § 48-4-1 · Procedures for sales under tax levies and executions.
- O.C.G.A. § 48-4-2 · Assessment and disposition of unreturned property.
- O.C.G.A. § 48-4-3 · Duties of levying officers.
- O.C.G.A. § 48-4-4 · Purchase by one obligated to pay.
- O.C.G.A. § 48-4-5 · Payment of excess.
- O.C.G.A. § 48-4-6 · Validity of deed made at tax sale.
- O.C.G.A. § 48-4-7 · Authority of levying officer to put purchaser in possession of land.
- O.C.G.A. § 48-4-20 · Authority of counties to buy property sold under tax executions.
- O.C.G.A. § 48-4-21 · Right of redemption; disposition of unredeemed property by county governing authority.
- O.C.G.A. § 48-4-22 · Authority of counties to buy property sold under tax executions; finality of tax execution sales; issuance of “Bill of Sale for Personal Property.”
- O.C.G.A. § 48-4-23 · County tax commissioners and certain employees prohibited from purchasing property offered for sale under tax executions or tax foreclosure proceedings; criminal penalties.
- O.C.G.A. § 48-4-40 · Persons entitled to redeem land sold under tax execution; payment; time.
- O.C.G.A. § 48-4-41 · Redemption by creditor without lien.
- O.C.G.A. § 48-4-42 · Amount payable for redemption; additional costs.
- O.C.G.A. § 48-4-43 · Effect of redemption.
- O.C.G.A. § 48-4-44 · Quitclaim deed by purchaser.
- O.C.G.A. § 48-4-45 · Notice of foreclosure of right to redeem; time; persons entitled to notice.
- O.C.G.A. § 48-4-46 · Form of notice of foreclosure of right to redeem; service; time; return and record; waiver.
- O.C.G.A. § 48-4-47 · Tender of redemption price before action to cancel tax deed.