{"data":{"id":"us-ga/o.c.g.a.-48-13-122","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-122","heading":"Authority to waive penalties.","body":"The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43, relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section.","path":["TITLE 48 Revenue and Taxation","CHAPTER 13 Specific, Business, and Occupation Taxes","Article 6 Excise Tax On Sale Or Use Of Energy"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-10-18","retrieved_at":"2026-09-17T19:00:02Z","sha256":"7f002c4161858b093f0ba262c7a8e15911048b9a1904700e6a3e3ad0010a6215","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-121","next":"us-ga/o.c.g.a.-48-13-123","notices":[{"id":"pro-ga","title":"Georgia bulk release","text":"Georgia bulk files were republished by Public.Resource.Org under a public-domain dedication. GroundRules retains enacted text and strips editorial matter.","url":"https://archive.org/details/gov.ga.ocga.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}