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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-13-53.6: Unpaid tax.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 13 Specific, Business, and Occupation Taxes
  3. Article 3 Excise Tax on Rooms, Lodgings, and Accommodations

The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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