{"data":{"id":"us-ga/o.c.g.a.-48-13-57","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-57","heading":"Provisions applying to taxes.","body":"The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes; Code Section 48-2-43, relating to authority to waive penalties; and Code Section 48-2-49, relating to periods of limitation for assessment of taxes imposed by this title, 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 3 Excise Tax on Rooms, Lodgings, and Accommodations"],"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 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"c563733a0ae112cc4835a11f744dbf5f2f4abc68acf1aefabd7324d48cf8a1fc","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-56.1","next":"us-ga/o.c.g.a.-48-13-58"},"notice":"GroundRules: Original legal text. Not legal advice."}