GroundRules
O.C.G.A. § 48-2-41: Authority to waive interest on unpaid taxes.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 2 State Administrative Organization, Administration, and Enforcement
- Article 2 Administration
The commissioner may waive the collection of any interest, in whole or in part, due the state on any unpaid taxes whenever or to the extent that he reasonably determines that the delay in payment of the taxes was attributable to the action or inaction of the department.
Collected 2026-09-17T19:34:57Z. Source file · JSON