reglab/housing_qa huggingface dataset:
GA Code § 48-16-10 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16 - Tax Amnesty Program|§ 48-16-10. Imposition of Cost of Collection Fee After Amnesty Period Expires

  In addition to all other penalties provided under this chapter or any other law, the commissioner may by regulation impose after the expiration of the tax amnesty period a cost of collection fee of 20 percent of any deficiency assessed for any taxable period ending or transactions occurring after December 31, 1990. This fee shall be in addition to all other applicable penalties, fees, or costs. The commissioner shall have the right to waive any collection fee when it is demonstrated that any deficiency of the taxpayer was not due to negligence, intentional disregard of administrative rules and regulations, or fraud.   In addition to all other penalties provided under this chapter or any other law, the commissioner may pursuant to regulation impose after the expiration of the tax amnesty period a cost of collection fee of 50 percent of any deficiency assessed after the amnesty period for taxable periods ending or transactions occurring on or before December 31, 1990, regardless of when due. This fee shall be in addition to all other applicable penalties, fees, or costs. The commissioner shall have the right to waive any collection fee when it is demonstrated that any deficiency of the taxpayer was not due to negligence, intentional disregard of administrative rules and regulations, or fraud.   The provisions of subsections (a) and (b) of this Code section shall not apply to any account which has been protested pursuant to Code Section 48-2-46 as of the expiration of the amnesty period and which does not become final, due, and owing, or to any account on which the taxpayer is remitting timely payments under a payment agreement negotiated with the commissioner prior to or during the amnesty period.   The fee levied under subsections (a) and (b) of this Code section shall not apply to taxes paid pursuant to the terms of the amnesty program.     (Code 1981, §48-16-10, enacted by Ga. L. 1992, p. 1249, § 1; Ga. L. 1996, p. 682, § 1; Ga. L. 2013, p. 636, § 3/HB 359.)
GA Code § 48-16-11 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16 - Tax Amnesty Program|§ 48-16-11. Contracts With Debt Collection Agencies or Attorneys to Collect Delinquent Taxes, Penalties, and Interest

 The commissioner may, for the purpose of collecting any delinquent taxes due from a taxpayer, contract with any debt collection agency or attorney doing business within or outside this state for the collection of such delinquent taxes, including penalties and interest thereon.    (Code 1981, §48-16-11, enacted by Ga. L. 1992, p. 1249, § 1.)
GA Code § 48-16-12 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16 - Tax Amnesty Program|§ 48-16-12. Willful Failure to Make Return; False Returns; Willful Failure to Pay Taxes; Failure to Obey a Subpoena or Order

  As used in this Code section, the term "return" means and includes any return, declaration, or form prescribed by the commissioner with respect to the taxes covered by the amnesty program.   In addition to all other penalties provided under this chapter and any other law, any person who willfully fails to make a return or willfully makes a false return or conspires to do so, or who willfully fails to pay taxes owing, withheld, or collected, with intent to evade payment of the tax owed or the amount withheld or collected, or any part thereof, or who conspires to do so shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment for not less than one nor more than three years or by a fine of not more than $5,000.00, or both.   Any person who fails to obey a subpoena or order of the commissioner issued pursuant to Code Section 48-2-8 for purposes of enforcing this chapter shall be guilty of a misdemeanor and, upon conviction thereof, shall for the first offense be fined not less than $25.00 and not more than $100.00 or imprisoned in the county jail for not more than three months, or both.For any subsequent offense such person shall, upon conviction thereof, be punished by imprisonment for not more than one year or by a fine of not more than $1,000.00, or both.     (Code 1981, §48-16-12, enacted by Ga. L. 1992, p. 1249, § 1; Ga. L. 1993, p. 91, § 48.)
GA Code § 48-16A-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16A - Property Tax Amnesty Program|§ 48-16A-1. Legislative Findings, Declarations, and Intent

 The General Assembly finds and declares that a public purpose is served by the waiver of tax penalties and criminal prosecution in return for the immediate reporting and payment of previously underreturned, unreturned, or unpaid state and local ad valorem tax liabilities.The General Assembly further finds and declares that the benefits gained through this program include, among other things, increased collection of certain currently owed state and local ad valorem taxes, permanently bringing into the state and local tax system taxpayers who have been evading payment of local taxes and providing an opportunity for taxpayers to satisfy state and local ad valorem tax obligations before stepped-up local tax enforcement programs take effect.It is the intention of the General Assembly in enacting this chapter that the property tax amnesty program provided under this chapter be a one-time occurrence which shall not be repeated in the future because taxpayers' expectations of any future property tax amnesty programs could have a counterproductive effect on compliance under this chapter.    (Code 1981, §48-16A-1, enacted by Ga. L. 1994, p. 428, § 3.)
GA Code § 48-16A-2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16A - Property Tax Amnesty Program|§ 48-16A-2. Short Title

 This chapter shall be known and may be cited as the "Property Tax Amnesty Program Act."    (Code 1981, §48-16A-2, enacted by Ga. L. 1994, p. 428, § 3.)
GA Code § 48-16A-3 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16A - Property Tax Amnesty Program|§ 48-16A-3. Definitions

 As used in this chapter, the term:    "Ad valorem tax" or "property tax" means any state or local ad valorem tax levied by any taxing jurisdiction.   "Administering governing authority" means the county governing authority in the case of state, county, and school ad valorem tax or the municipal governing authority in the case of municipal or independent school system ad valorem tax.   "Delinquent taxes" means an amount of ad valorem property tax, penalty, or interest which has been recorded as due and entered in the account records or any ledger maintained in the office of the local collection official, or which a taxpayer should reasonably expect to become due as a direct or indirect result of any pending or completed audit or assessment, which a taxpayer knows is being conducted by any state or local assessing authority.   "Final, due, and owing" means an assessment and ad valorem tax amount which has become final and is owed to the taxing jurisdiction due to either the expiration of the taxpayer's appeal rights or the rendition of a final determination of assessed value based upon an appeal.   "Governing authority" means that official or group of officials responsible for the governing of a taxing jurisdiction.   "Local collection official" means that local official responsible for the collection of ad valorem taxes.   "Taxing jurisdiction" means the state or any district within which a county or municipality, a county, independent, or area school system, or a consolidated city-county government or other political subdivision of the state exercises the power to levy or causes to be levied any ad valorem taxes to carry out its purposes.   "Taxpayer" means any individual, partnership, joint venture, association, corporation, receiver, trustee, guardian, executor, administrator, fiduciary, or any other entity of any kind subject to any ad valorem tax.     (Code 1981, §48-16A-3, enacted by Ga. L. 1994, p. 428, § 3.)
GA Code § 48-16A-4 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16A - Property Tax Amnesty Program|§ 48-16A-4. Development and Administration of Program; Waiver of Penalties; Duration of Program; Forms

  Upon the adoption of a resolution or ordinance by the governing authority of each local taxing jurisdiction for which a local collection official collects delinquent taxes indicating that governing authority's desire to participate in the property tax amnesty program, the administering governing authority shall be authorized to develop and administer a one-time property tax amnesty program as provided in this chapter.The county governing authority shall be authorized to include the state's delinquent tax in the property tax amnesty program.Such administering governing authority shall be authorized to waive, in whole or in part, all penalties or interest or both with respect to outstanding ad valorem tax liabilities for all tax years ending or transactions occurring on or before December 31, 1993.The terms and conditions of such waiver shall be specified in the resolution or ordinance adopted by such administering governing authority and may include a delegation of authority to the local collecting official of the authority to make such waiver, in whole or in part, on a case-by-case basis.The administering governing authority shall provide for the necessary forms for the filing of property tax amnesty applications and returns.   The local collection official shall, upon the voluntary filing of a return to the official responsible for the receiving of property tax returns and the remission of ad valorem taxes owed by any taxpayer, if required, waive all penalties and interest that are assessed or subject to being assessed for outstanding ad valorem tax liabilities for all tax years ending or transactions occurring on or before December 31, 1993. Such waiver shall be in accordance with the terms of the resolution or ordinance of the administering governing authority.   Any property tax amnesty program conducted under the authority of this chapter shall begin by October 31, 1994, and shall be completed no later than December 31, 1994, and shall apply to all taxpayers owing ad valorem taxes, penalties, or interest. The program shall apply to outstanding ad valorem tax liabilities for all tax years ending on or before December 31, 1993.Property tax amnesty tax return forms shall be in a form prescribed by the administeringgoverning authority.     (Code 1981, §48-16A-4, enacted by Ga. L. 1994, p. 428, § 3; Ga. L. 1995, p. 10, § 48.)
GA Code § 48-16A-6 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16A - Property Tax Amnesty Program|§ 48-16A-6. Taxpayers Eligible for Amnesty

  Property tax amnesty shall be granted for any taxpayer who meets the requirements of Code Section 48-16A-5 in accordance with the following:   For ad valorem taxes which are owed as a result of the nonreturning or underreturning of any ad valorem tax liabilities or the nonpayment of any delinquent ad valorem taxes owed by an eligible taxpayer, the local collection official shall waive criminal prosecution and all civil penalties which may be assessed under any provision of law for the taxable years or periods for which property tax amnesty is requested; and   With the exception of instances in which the taxpayer and local collection official enter into an installment payment agreement authorized under subsection (c) of Code Section 48-16A-5, the failure to pay all taxes and, if required, interest as shown on the taxpayer's property tax amnesty tax return shall invalidate any property tax amnesty granted pursuant to this chapter.     This chapter shall not apply to any taxpayer who is on notice, written or otherwise, of a criminal investigation being conducted by an agency of the state or any political subdivision thereof, nor shall this chapter apply to any taxpayer who is the subject of any criminal litigation which is pending on the date of the taxpayer's application in any court of this state for nonpayment, delinquency, evasion, or fraud in relation to any of the ad valorem taxes to which this property tax amnesty program is applicable.   No refund or credit shall be granted for any interest or penalty paid prior to the time the taxpayer requests amnesty pursuant to Code Section 48-16A-5.   Unless the local collection official in the discretion of such local collection official redetermines the amount of taxes and interest due, no refund or credit shall be granted for any taxes or interest paid under the property tax amnesty program.     (Code 1981, §48-16A-6, enacted by Ga. L. 1994, p. 428, § 3.)
GA Code § 48-16A-7 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16A - Property Tax Amnesty Program|§ 48-16A-7. Interest on Installment Agreements or Refunded or Credited Overpayments

  All installment agreements authorized under subsection (c) of Code Section 48-16A-5 shall, if required, bear interest on the outstanding amount of tax due during the installment period at the rate prescribed under Code Section 48-2-40.   Notwithstanding any other provisions of this title, if any overpayment of ad valorem tax under this chapter is refunded or credited within 180 days after the return is filed, no interest shall be allowed.     (Code 1981, §48-16A-7, enacted by Ga. L. 1994, p. 428, § 3.)
GA Code § 48-16A-8 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16A - Property Tax Amnesty Program|§ 48-16A-8. Publicizing of Program

 The administering governing authority shall publicize the property tax amnesty program in order to maximize the public awareness of and participation in the program.The administering governing authority may, for the purpose of publicizing the property tax amnesty program, contract with any advertising agency within or outside this state.    (Code 1981, §48-16A-8, enacted by Ga. L. 1994, p. 428, § 3.)
GA Code § 48-16A-9 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16A - Property Tax Amnesty Program|§ 48-16A-9. Accounting and Reporting of Collections

 For purposes of accounting for the revenues received pursuant to this chapter, the local collection official shall maintain an accounting and reporting of funds collected under the property tax amnesty program.    (Code 1981, §48-16A-9, enacted by Ga. L. 1994, p. 428, § 3.)
GA Code § 48-16A-10 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 16A - Property Tax Amnesty Program|§ 48-16A-10. Cost of Collection Fee

  In addition to all other penalties provided under this chapter or any other law, the administering governing authority may by ordinance or resolution impose after the expiration of the property tax amnesty period a cost of collection fee of 50 percent of any deficiency levied after the property tax amnesty period for taxable periods ending on or before December 31, 1993, regardless of when due.This fee shall be in addition to all other applicable penalties, fees, or costs.The local collection official shall have the right to waive any collection fee when it is demonstrated that any deficiency of the taxpayer was not due to negligence, intentional disregard of local ordinances or resolutions, or fraud.   The provisions of subsection (a) of this Code section shall not apply to any account which is under appeal as of the expiration of the property tax amnesty period and which does not become final, due, and owing, or to any account on which the taxpayer is remitting timely payments under a payment agreement negotiated with the local collection official prior to or during the property tax amnesty period.   The fee levied under subsection (a) of this Code section shall not apply to taxes paid pursuant to the terms of the property tax amnesty program.     (Code 1981, §48-16A-10, enacted by Ga. L. 1994, p. 428, § 3.)
GA Code § 48-17-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 17 - Redesignated|§ 48-17-1. Through 48-17-17

 Redesignated as Article 3 of Chapter 27 of Title 50 by Ga. L. 2013, p. 37, § 1-1/HB 487, effective April 10, 2013.
GA Code § 48-18-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 18 - Certified Capital Companies|§ 48-18-1. Through 48-18-9

 Repealed by Ga. L. 2004, p. 431, § 2, effective May 13, 2004.
GA Code § 49-1-1 (2021)
2021 Georgia Code|Title 49 - Social Services|Chapter 1 - General Provisions|§ 49-1-1. Definitions

 As used in this title, the term:    "Board" means the Board of Human Services.   "Commissioner" means the commissioner of human services.   "County board" means a county or district board of family and children services.   "County department" means a county or district department of family and children services.   "County director" means the director of a county or district department of family and children services.   "Department" means the Department of Human Services.    (Ga. L. 1937, p. 355, § 1; Ga. L. 1960, p. 85, § 1; Ga. L. 1963, p. 218, § 1; Ga. L. 1972, p. 1015, §§ 1201, 1203, 1204, 1215; Ga. L. 2009, p. 453, § 2-1/HB 228.)
GA Code § 49-1-2 (2021)
2021 Georgia Code|Title 49 - Social Services|Chapter 1 - General Provisions|§ 49-1-2. Compliance of County Departments With Rules and Regulations of the Department of Human Services

 All rules and regulations made by the Department of Human Services shall be binding on the counties and shall be complied with by the respective county departments.   (Ga. L. 1937, p. 311, § 4; Ga. L. 1937, p. 568, § 5; Ga. L. 1937, p. 630, § 4; Ga. L. 1952, p. 15, § 4; Ga. L. 2009, p. 453, § 2-1/HB 228.)
GA Code § 49-1-3 (2021)
2021 Georgia Code|Title 49 - Social Services|Chapter 1 - General Provisions|§ 49-1-3. Power of Governor to Reorganize State and Local Health and Welfare Organizations; Appointment of District Health and Welfare Directors and Staff

 Reserved. Repealed by Ga. L. 2009, p. 453, § 2-1/HB 228, effective July 1, 2009.   Editor's notes.   - This Code section was based on Ga. L. 1975, p. 1211, § 1; Ga. L. 1976, p. 685, §§ 1, 2.
GA Code § 49-1-4 (2021)
2021 Georgia Code|Title 49 - Social Services|Chapter 1 - General Provisions|§ 49-1-4. Sales by Administrators to Institutions Prohibited

 No individual, supervisor, or member of the Board of Human Services or the county or district boards of family and children services having to do with the administration of this title shall be authorized or permitted, directly or indirectly, to sell supplies or other items of any kind or character to any of the institutions to be benefited by this title.   (Ga. L. 1937, p. 355, § 20A; Ga. L. 2009, p. 453, § 2-1/HB 228.)
GA Code § 49-1-6 (2021)
2021 Georgia Code|Title 49 - Social Services|Chapter 1 - General Provisions|§ 49-1-6. Transfer of Assets of Nonprofit Corporation to Department

  Any charitable or nonprofit corporation which has been granted a charter or articles of incorporation under the laws of this state may transfer all or a part of its assets to the department upon such terms as may be agreed upon between such corporation and the department, provided such corporation shall first have obtained authority to make such transfer in accordance with this Code section.   Any such corporation may apply for authority to make such transfer by filing its petition with the superior court of the county in which such corporation has its principal office. Such application shall set forth the assets which the corporation desires to transfer to the department and the terms upon which it desires to transfer these assets.   Such corporation, once a week for four weeks prior to the filing of such petition, shall publish notice in the newspaper of the county in which is located the principal office of the corporation, such newspaper being the newspaper in which notices of sheriff's sales are advertised. The notice shall set forth the date, time, and place when such application will be presented, the court to which it will be presented, and the assets which such corporation desires to transfer to the department.   After a hearing, the court shall be authorized to grant the application and permit a transfer of the assets of the applicant upon terms as set out in the application or modified as the court may deem advisable, if the court considers this in the public interest; or the court may deny the application if the court deems such denial to be in the public interest. Where such corporation makes a transfer of all of its right, title, and interest in any of its assets to the department and such transfer is made pursuant to the authority of the court obtained in the manner provided for in this Code section, such transfer shall be conclusively deemed to be a proper and legal transfer.   Should such corporation desire to transfer all of its assets to the department, the court to which such application is presented may include in its order a provision that upon the transfer by such corporation of all of its assets to the department and upon compliance with Chapter 3 of Title 14, the charter or articles of incorporation of such corporation shall stand surrendered and the corporation dissolved.   Nothing contained in this Code section shall be considered as authorizing the department to accept a transfer of assets upon terms which would require the use of them by the department in a manner not authorized by law.    (Ga. L. 1952, p. 97, §§ 1-6; Ga. L. 2009, p. 453, § 2-1/HB 228.)
GA Code § 49-1-8 (2021)
2021 Georgia Code|Title 49 - Social Services|Chapter 1 - General Provisions|§ 49-1-8. Website Access to Link or Portal to Social Services Specific to Kinship Caregivers and Children in Their Care; Definitions

  As used in this Code section, the term:   "Basic necessities" means water, electricity, gas, power, light, heat, telephone, or other public utility services.   "Child" means any person under 18 years of age.   "Kinship caregiver" means a grandparent, aunt, uncle, great aunt, great uncle, cousin, sibling, or close family friend of a child who has assumed responsibility for raising such child in an informal, noncustodial, or guardianship capacity upon the parents of such child losing or abdicating the ability to care for or provide basic necessities for such child.   "Parents" means the legal father and the legal mother of a child.     The department shall have the authority to provide and shall take all necessary steps to so provide a separate link or portal on its website which provides access to social services that are specific to kinship caregivers and the children in their care. Such link or portal shall provide specific information and access for applying for public assistance benefits in this state as a kinship caregiver and on behalf of children in the care of a kinship caregiver.     (Code 1981, §49-1-8, enacted by Ga. L. 2016, p. 337, § 1-1/HB 962.)   Editor's notes.   - Former Code Section 49-1-8, relating to sales of surplus products of institutions and disposition of proceeds, was repealed by Ga. L. 2009, p. 453, § 2-1/HB 228, effective July 1, 2009. The former Code section was based on Ga. L. 1939, p. 392, §§ 1, 4.