Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-10-18

O.C.G.A. § 48-16-7: Interest on installment agreements; interest on refunded or credited overpayments.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 16 Tax Amnesty Program

(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 installment period at the rate prescribed under Code Section 48-2-40.

(b) Notwithstanding the provisions of this title, if any overpayment of tax under this chapter is refunded or credited within 180 days after the return is filed, no interest shall be allowed.

Collected 2026-09-17T19:00:02Z. Source file · JSON

Georgia bulk files were republished by Public.Resource.Org under a public-domain dedication. GroundRules retains enacted text and strips editorial matter. Source

Browse this collection