{"data":{"id":"us-ga/o.c.g.a.-48-2-41","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-2-41","heading":"Authority to waive interest on unpaid taxes.","body":"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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 2 State Administrative Organization, Administration, and Enforcement","Article 2 Administration"],"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":"68b4b35b9e4d994e83ab9e671900feaea00ee3ed42f4aab9302f08f08c9e2e71","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-2-40","next":"us-ga/o.c.g.a.-48-2-42","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."}