reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-6.1 - Disclosure of return information; purpose; confidentiality

(a)
As used in this Code section, the term "return information" means any information secured by the commissioner incident to the administration of any tax.
(b)
Notwithstanding any other provision of law, the commissioner shall be permitted to disclose any return information to such other persons as may be authorized by law to collect delinquent tax liabilities on behalf of the state to the extent such information is reasonably needed to effect such collections. Such information shall retain its privileged and confidential nature in the hands of such other persons to the same extent and under the same conditions as that information is privileged and confidential in the hands of the commissioner. Any such other person shall be subject to the same civil and criminal penalties as those provided for divulgence of information by employees of the department.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-7 - Duties and powers of commissioner

(a)
The commissioner shall:
(1)
Direct the affairs of the department in the administration and enforcement of all laws enacted for the purpose of raising revenues for this state by taxation or otherwise;
(2)
Supervise all tax administration throughout the state, subject to the sovereign rights of the counties to regulate their own affairs;
(3)
Assist local tax officials in every feasible manner when so requested by the local tax officials;
(4)
Make studies of taxation in this state and elsewhere with a view to improvement of administration and legislation affecting the people of this state. In this connection, he may assemble and publish in print or electronically such statistics and reports as he may deem advisable within the limitations of his appropriation; and
(5)
Submit to the Governor and to each regular session of the General Assembly an annual report of the conduct of his or her office. The commissioner shall not be required to distribute copies of the annual report to the members of the General Assembly but shall notify the members of the availability of the annual report in the manner which he or she deems to be most effective and efficient. As the chief revenue official of the state, he or she shall advise the Governor and the General Assembly on all matters relating to revenue.
(b)
The commissioner shall annually prepare and publish in print or electronically statistics reasonably available with respect to the operations of Chapter 7 of this title, including classification of taxpayers and of income; the amounts allowed as deductions, exemptions, and credits; and any other facts deemed pertinent and valuable.
(c)
The provisions of this Code section enumerating the duties of the commissioner shall not be construed to exclude other duties assigned to the commissioner by law.
(d)
No provision of this chapter shall be construed to give the commissioner any power to:
(1)
Make assessments for ad valorem taxation or to collect such assessments from any taxpayer, except as specifically provided by law; or
(2)
Examine the books, records, inventories, or business of any taxpayer for any purpose other than determining liability for taxes collected directly by the commissioner, except as otherwise specifically provided by law.
Amended by 2010 Ga. Laws 615,§ 10, eff. 6/3/2010.
Amended by 2005 Ga. Laws 333,§ 37, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-8 - Judicial and investigative powers of commissioner

(a)
In the performance of his duties and in relation to any investigation or inquiry which the commissioner is authorized to conduct, the commissioner or any agent designated by him in writing may:
(1)
Administer oaths and take affidavits;
(2)
Conduct hearings;
(3)
Examine witnesses under oath; and
(4)
Subpoena the attendance of witnesses and require the production of books, papers, records, and documents and, subject to the rights of the taxpayer as to rights of privacy guaranteed to the taxpayer by the Constitution and laws of this state, may examine such items and the books, records, inventories, or business of any taxpayer or of any fiduciary, bailee, or other person having knowledge of the tax liability of any taxpayer or knowledge pertinent to the investigation or inquiry. The subpoena may be served by the commissioner or the commissioner's authorized representative to such person at the person's last known address by registered or certified mail or statutory overnight delivery, return receipt requested. If such person refuses to accept service of a subpoena by registered or certified mail or statutory overnight delivery, the subpoena shall be served by the commissioner or the commissioner's authorized representative under any other method of lawful service, and the person shall be personally liable to the commissioner for a sum equal to the actual costs incurred to serve the subpoena. This liability shall be paid upon notice and demand by the commissioner or the commissioner's delegate and shall be assessed and collected in the same manner as other taxes administered by the commissioner.
(b)
The powers conferred pursuant to subsection (a) of this Code section shall be exercised with due regard to the rights of the citizen and, when invoked, subject to the approval of the superior courts of this state.
(c)
The commissioner, pursuant to his duties in relation to the collection of state ad valorem taxes, shall investigate settlements by tax collectors or tax commissioners and take appropriate action to collect any revenue due the state which has not been collected or, having been collected, has not been paid to the commissioner. No official or person may employ or commission any person to collect any of such taxes on a commission basis.
Amended by 2009 Ga. Laws 174,§ 2, eff. 5/5/2009.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-9 - Powers of commissioner in tax proceedings; assistance by Attorney General

The commissioner is authorized and empowered, subject to the law provided in such cases, to act in the name and in behalf of the state to institute any action or judicial proceeding to collect delinquent state taxes, to cause property not listed to be assessed, to cause by mandamus the performance of any act required by law pursuant to the administration of any state revenue, or to collect any claim or obligation of any person, including any public official, which may be due the state. The commissioner is authorized to act as relator in any and all such actions or judicial proceedings. The Attorney General shall provide legal advice and assistance as may be necessary to enable the commissioner to perform the duties required by this Code section.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-10 - Collection of certain local taxes by commissioner

The commissioner is authorized to negotiate and contract with the governing authority of any county or municipality for the purpose of arranging for the collection by the commissioner of any tax levied by the county or municipality when the tax is also levied and collected by the commissioner for the state. The agreement shall include a fee to be paid by the county or municipality to the commissioner in an amount which covers fully the cost of collection of the local portion of the tax by the commissioner. The commissioner shall transmit to the county or municipality all taxes so collected on behalf of the county or municipality on or before the date specified in the agreement, less the collection fee agreed upon.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-11 - Delegation of certain duties

(a)
When license fees are incidentally collected in connection with regulatory activities of some agency or department of the state government other than the Department of Revenue and such fees could be collected more economically by the regulatory agency or department than by the Department of Revenue, the commissioner may delegate by executive order approved by the Governor the collection of the license fees to the state official responsible for administering the regulatory activities.
(b)
No delegation pursuant to subsection (a) of this Code section shall extend beyond the term of office of the commissioner or of the officer to whom the collection of fees is delegated by the commissioner.
(c)
Except as otherwise expressly provided by law, no other department of the state government may employ any person or persons to collect any fees, licenses, or taxes or to inspect for the purpose of collecting such fees, licenses, or taxes, except when the authority to collect the licenses, fees, or taxes has been expressly delegated to the other department by the commissioner under the terms of this Code section.
(d)
In any case in which the collection of any tax or license fee is delegated as provided in this Code section, the commissioner is charged with the duty of retaining supervisory authority over such activity. In any case in which the commissioner finds that a delegation should be revoked, modified, or transferred to another department or other departments, the commissioner, by executive order approved by the Governor, may make the revocation, modification, or transfer.
(e)
This chapter shall not in any way affect the collection and administration activities of those regulatory, professional, or vocational bodies or boards operated under the division director of the professional licensing boards division appointed by the Secretary of State under Code Section
43-1-2
as provided by law or of those other regulatory bodies where a major portion of the license fees is collected by mail.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-12 - Rules and regulations; forms

(a)
The commissioner shall have the power to make and publish in print or electronically reasonable rules and regulations not inconsistent with this title or other laws or with the Constitution of this state or of the United States for the enforcement of this title and the collection of revenues under this title.
(b)
The commissioner shall prescribe the forms he deems necessary for the administration and enforcement of this title or any law which it is his duty to administer.
(c)
The authority granted to the commissioner pursuant to this Code section shall be exercised at all times in conformity with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."
(d)
This Code section shall apply to all rules and regulations promulgated by the commissioner pursuant to this title or pursuant to any revenue law of this state which is not a part of this title.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2010 Ga. Laws 615,§ 10, eff. 6/3/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-13 - Oaths and certifications

The commissioner and every officer or employee of the department designated by the commissioner for that purpose may administer such oaths or affirmations to any person and may certify such papers, reports, or returns of any person, as may be required or authorized under the revenue and license laws or regulations of this state.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-14 - Official seal

The commissioner shall have an official seal of such device as he or she shall select, subject to the approval of the Governor.
Amended by 2011 Ga. Laws 52,§; 91, eff. 1/1/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-15.1 - Disclosure of confidential taxpayer information or records

Notwithstanding any other provision of law to the contrary, confidential taxpayer information or records with respect to which the taxpayer has granted express written authorization to the commissioner or an officer or employee of the department may be disclosed to or discussed with another party.
Added by 2004 Ga. Laws 501, § 1, eff. 5/13/2004.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-15.2 - "Ruling" defined; regulations prescribing guidelines; precedential value of ruling

(a)
As used in this Code section, the term "ruling" means a written determination that is issued to a person by the commissioner pursuant to regulations promulgated for that purpose, in response to such person's written inquiry about his or her status for tax purposes or the tax effects of acts or transactions, and is based on applying the tax statutes, regulations, or other legal authority to such person's specific set of facts. Such term thus does not include, for example, notices of proposed or final assessment or decisions thereon, decisions on claims for refund, decisions to accept or reject offers in compromise, voluntary disclosure or closing agreements, and responses to petitions or applications under Code sections permitting the commissioner to waive penalty or interest.
(b)
The commissioner is authorized to promulgate regulations prescribing guidelines and procedures for the submission of rulings, issuance or denial of issuance of rulings, and the redaction and disclosure of rulings to the public. The commissioner may not disclose a ruling to the public without first deleting the name, address, and other identifying details of the person to whom the ruling was issued.
(c)
A ruling shall have no precedential value except to the person to whom the ruling was issued and then only for the specific transaction addressed in the ruling.
Added by 2012 Ga. Laws 674,§ 1, eff. 5/1/2012.
See 2012 Ga. Laws 674, § 4.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-16 - Exchange of tax information

(a)
The commissioner and each tax receiver, tax collector, and tax commissioner of this state, at his discretion, may furnish to the tax officials of any other state, political subdivision of any other state, political subdivision of this state, the District of Columbia, or the United States and its territories any information contained in tax returns, reports, and related schedules and documents filed pursuant to the tax laws of this state or contained in the report of an audit or investigation made with respect to any such return, report, schedule, or document if the jurisdiction to which the information is furnished grants similar privileges to this state and if the information is to be used only for tax purposes.
(b)
The commissioner and each tax receiver, tax collector, and tax commissioner of this state may enter into agreements with tax officials described in subsection (a) of this Code section to provide for the exchange of tax information as authorized by this Code section.
(c)
Furnishing information as permitted by this Code section shall not be deemed to change the confidential character of the information furnished.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-17 - Payment to Office of the State Treasurer

Except as otherwise provided by law, all taxes, penalties, interest, and other moneys collected or received by the commissioner, the department, or any unit, officer, or employee of the department pursuant to this title or any other revenue or licensing law shall be paid to the Office of the State Treasurer and deposited within 45 days of such collection or receipt.
Amended by 2010 Ga. Laws 621,§ 2, eff. 7/1/2010.
Amended by 2002 Ga. Laws 967, § 1, eff. 7/1/2002.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-18.1 - Settlement or compromise of tax assessments; application fee

(a)
The commissioner or his or her designee shall be authorized to settle and compromise any proposed tax assessment, any final tax assessment, or any tax fi. fa., where there is doubt as to liability or there is doubt as to collectability, and the settlement or compromise is in the best interests of the state. The commissioner shall develop procedures for the acceptance and rejection of offers in compromise. The commissioner shall keep a record of all settlements and compromises made and the reasons for each settlement and compromise.
(b)
Each offer in compromise shall be accompanied by a $100.00 nonrefundable application fee. If the offer is accepted by the commissioner, such application fee shall be treated as part of the offer. Such application fee shall not apply if the applicant's total monthly income is at or below levels based on the poverty guidelines established by the United States Department of Health and Human Services. If this is the case, the applicant shall certify as such with their offer.
Amended by 2005 Ga. Laws 31,§ 3, eff. 4/12/2005.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-30 - Remittances

(a)
Except with regard to ad valorem property taxes, when an application or return is filed with the commissioner under the revenue or license laws or regulations of this state and an amount is shown on the application or return to be due or to become due, the person required to make the application or return shall remit the amount with the application or return without further assessment, notice, or demand to the commissioner or department at the time and place fixed for filing of the application or return. Upon any failure in this regard, the commissioner shall have the authority to issue forthwith a fi. fa. for the collection of the amount due.
(b)
The acceptance by the commissioner or the department of any payment received with respect to any tax or license fee shall not imply that the tax or license fee is thereby fully assessed, fixed, determined, or satisfied. All persons making such payments shall understand that the payments will be accepted and the proper account credited with the payment subject to a final determination of its correctness in due course, any condition expressed in such payment to the contrary notwithstanding. This subsection shall not apply to payments received pursuant to authorized compromises and settlements, which payments shall be governed by the special agreements and proceedings applicable thereto.
(c)
No condition affixed to any remittance with respect to the time or manner of processing or negotiating its payment shall be given any force or effect.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-31 - Currency in which taxes to be paid

Except as otherwise provided in Code Section
48-2-32
, all taxes imposed by this title or any other revenue or license law shall be paid in lawful money of the United States, free from any expense to the state or any political subdivision of this state.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-33 - Receipts for taxes

(a)
The commissioner and his agents and employees, upon request, shall give receipts for all sums collected by the commissioner or the department, except when the sums are in payment for stamps, tags, or license plates sold and delivered. No receipt shall be issued in lieu of a stamp representing a tax.
(b)
When payment of any tax or license fee (except for stamps, tags, or license plates sold and delivered) is made in cash, it shall be the duty of the person making the payment to demand and receive, and the duty of the person receiving the payment to furnish, a written receipt for the payment in the form prescribed by the commissioner for official receipts of the department. The written receipt shall be conclusive as to the transaction and the commissioner shall not be required to give credit for a cash payment under any other circumstances. For the purposes of this subsection, a cash payment includes payment by check, money order, or other instrument payable or endorsed to bearer or to any payee or endorsee except a bearer, payee, or endorsee which is, in substance, the department.
(c)
The commissioner, upon request, shall give to the person paying an estate tax duplicate receipts, either of which shall be sufficient evidence of such payment. The receipt shall entitle the legal representative of the estate to be credited and allowed the amount of the payment by any court having jurisdiction to audit or settle the legal representative's accounts.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-34 - Failure to give official receipt for payment of taxes or license fees; penalty

(a)
Except as otherwise specifically authorized by law, it shall be unlawful for any person to receive payment of taxes or license fees without giving an official receipt as required in subsection (b) of Code Section
48-2-33
.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-37 - Preparation of delinquent returns

In any case in which any return, report, or other information is not filed or made available to the commissioner as required by law, the commissioner may proceed at the expense of the delinquent taxpayer to ascertain such information in any way which the commissioner reasonably considers proper or appropriate; and the commissioner is authorized to prepare, execute, and file such returns. Any return so made and filed by the commissioner or his agent shall be prima facie correct and sufficient for all legal purposes.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-38 - Due date; interest on deferred taxes

(a)
Except as otherwise expressly provided by law, all state taxes and licenses except ad valorem and income taxes shall be due and payable either with the return or within 30 days after notice, as the case may be.
(b)
When the collection of any tax specified in subsection (a) of this Code section is deferred under any law and unless a higher rate of interest or penalty is fixed by law, interest at the rate specified in Code Section
48-2-40
shall be collected thereon from the due date until the date of payment.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-39 - When date for payment or filing on holiday

When the date prescribed by or imposed pursuant to law for the making of any return, the filing of any paper or document, or the payment of any tax or license fee pursuant to this title or any law relating to the taxation and licensing of automobiles, trucks, or trailers falls on a Saturday, Sunday, legal holiday, or day on which the Federal Reserve Bank is closed, the making of the return, the filing of the paper or document, or the payment of the tax or license fee shall be postponed by the person required to take such action until the first day following which is not a Saturday, Sunday, legal holiday, or day on which the Federal Reserve Bank is closed.
Amended by 2015 Ga. Laws 127,§ 1, eff. 5/6/2015.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-40 - Rate of interest on past due taxes

Except as otherwise expressly provided by law, taxes owed the state or any local taxing jurisdiction shall bear interest at an annual rate equal to the bank prime loan rate as posted by the Board of Governors of the Federal Reserve System in statistical release H. 15 or any publication that may supersede it, plus 3 percent, to accrue monthly. Such annual interest rate shall be determined for each calendar year based on the first weekly posting of statistical release H. 15 on or after January 1 of each calendar year. Interest shall begin to accrue from the date the tax is due until the date the tax is paid. For the purposes of this Code section, any period of less than one month shall be considered to be one month. This Code section shall also apply to alcoholic beverage taxes.
Amended by 2016 Ga. Laws 488,§ 3, eff. 7/1/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-41 - Authority to waive interest on unpaid taxes

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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-42 - Nature of penalties

All penalties imposed by law are part of the tax and are to be collected as such. The proceedings to collect the original tax, the tax constituted from penalties imposed, and the interest shall all be conducted in the same manner. Any provision of law for criminal prosecution shall not operate under the tax laws of this state to relieve any taxpayer of any tax, penalty, or interest imposed by law.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-43 - Authority to waive penalties

The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under any revenue law of this state whenever or to the extent that he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-44.1 - Failure to follow electronic filing requirements; waivers for undue hardships; justification for failure to follow

(a)
When this title requires that any return pertaining to sales tax, use tax, withholding tax, or motor fuel distributor tax be electronically transmitted or filed, or provides that the commissioner may by rule or regulation require that any return pertaining to sales tax, use tax, withholding tax, or motor fuel distributor tax be electronically transmitted or filed, and a taxpayer fails to electronically transmit or file such return, the taxpayer shall be deemed to have failed to make the required filing; provided, however, that any such taxpayer whose electronic filing was first transmitted on or before the due date of the return, including any extensions, and was rejected shall be allowed to perfect the electronic filing under rules consistent with those applied by the Internal Revenue Service with respect to rejections of returns which are required to be electronically transmitted or filed. Such deemed failure to make the required filing shall also result in the forfeiture of the compensation of dealers for reporting and paying tax provided in Code Section
48-8-50
since such Code section provides such compensation only if such return is timely filed. The penalty imposed on the taxpayer for such failure shall be the greater of $25.00 for each such return or 5 percent of the tax due on each such return before application of any payments or credits. Such $25.00 penalty or 5 percent penalty amount shall be consistent with the penalty imposed on the failure to file a withholding tax return as provided in Code Section
48-7-126
.
(b)
The commissioner may grant waivers of the requirements of this Code section in cases of undue hardship.
(c)
No penalties shall be assessed pursuant to this Code section upon a showing by the taxpayer or the tax return preparer that the failure was due to reasonable cause and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law.
Added by 2009 Ga. Laws 125,§ 2, eff. 1/1/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-45 - Service of notice of assessment

(a)
(1)
In all cases in which the commissioner is required by law to provide an opportunity to appeal, the assessment of a tax or license fee shall become final if no written appeal is filed by the taxpayer with the commissioner within 30 days of the date of the notice of assessment.
(2)
For the purposes of this subsection, the notice shall be deemed to have been given if written notice is sent by registered or certified or first-class mail or by statutory overnight delivery and addressed to the taxpayer at his or her last known address, as shown on the records of the department.
(b)
A notice of assessment by the commissioner or his or her delegate of any tax or license fee shall be sufficiently served upon the person assessed if it is sent by registered or certified or first-class mail or by statutory overnight delivery to the person at his or her address as shown on the records of the department.
(c)
If no return receipt is on file or if notice is returned, the notice shall be by personal service; except that, if the notice mailed by registered, certified, or first-class mail or statutory overnight delivery, as provided in this Code section, is returned as "refused" or "unclaimed," the notice shall be sufficiently served.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-46 - Procedures for protests

Any taxpayer may contest any proposed assessment or license fee made or determined by the commissioner by filing with the commissioner a written protest at any time within 30 days from the date of notice of the proposed assessment or license fee or within such other time limit as may be specified within the notice of proposed assessment or license fee, if a different time limit is specified. All protests shall be prepared in the form and contain such information as the commissioner shall reasonably require and shall include a summary statement of the grounds upon which the taxpayer relies and his reasons for disputing the finding of the commissioner. The filing of a written protest, a petition for redetermination of a deficiency, or a written request by the taxpayer for additional time for filing such a petition shall toll the period of limitations for making an assessment until the petition is denied by the commissioner or the request is withdrawn in writing by the taxpayer. In the event the taxpayer desires a conference or hearing, the fact of such desire must be set out in the protest. The commissioner shall grant a conference before his officers or agents as he may designate at a time he shall specify and shall make such reasonable rules governing the conduct of conferences as he may deem proper. The discretion given in this Code section to the commissioner shall be reasonably exercised on all occasions.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-47 - Final assessments and license fees

In all cases in which a protest is lawfully filed by a taxpayer, the commissioner shall consider the information contained in the protest and information submitted by the taxpayer in conference or hearing before the commissioner or his officers or agents. The commissioner shall proceed to make a final assessment or to fix a final license fee and shall notify the taxpayer of the amount of the assessment or fee, subject to the right of appeal as provided by law.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-48 - Deficiency assessments; interest

If the commissioner ascertains that the return of any taxpayer (or dealer pursuant to Article 1 of Chapter 8 of this title) contains mistaken, false, or fraudulent statements or that it contains statements or omissions of data which are otherwise incorrect or misleading, and that as a result thereof improper or inadequate assessments of taxes have been made, the commissioner may determine and fix the amount of the taxes due from the taxpayer or dealer and shall proceed to collect the state tax due pursuant to the determination. In any case in which property assessments are made by the commissioner under the law for purposes of local taxation, the commissioner shall certify amounts of any property omitted from previous assessments to the proper local tax authorities for taxation in the local tax districts. All taxes collected under this Code section shall bear interest at the rate specified in Code Section
48-2-40
, unless otherwise provided by law, from the date the commissioner advises the taxpayer in writing of the amount of the taxes due, until paid. The interest shall be assessed and collected as a part of the tax.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-49 - Periods of limitation for assessment of taxes

(a)
Except as otherwise provided in this Code section or this title, the amount of any tax imposed by this title may be assessed at any time.
(b)
Except as otherwise provided by subsection (c) of this Code section or by this title, in the case where a return or report is filed, the amount of any tax imposed by this title shall be assessed within three years after the return or report was filed. For purposes of this subsection, a return or report filed before the last day prescribed by law for the filing thereof shall be considered as filed on such last day. If an extension of time for filing a return or report is granted and the return or report is filed on or before the extended date, the return or report shall be considered as filed on the extended due date.
(c)
Except as otherwise provided by this title, in the case of a false or fraudulent return or report filed with the intent to evade tax or a failure to file a return or report, the amount of any tax imposed by this title may be assessed at any time.
(d)
Where, before the expiration of the time prescribed in this Code section for the assessment of any tax imposed by this title, both the commissioner and the person subject to assessment have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the agreed upon period. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period. The commissioner is authorized in any such agreement to extend similarly the period within which a claim for refund may be filed.
(e)
If a claim for refund of taxes paid for any taxable period is filed within the last six months of the period during which the commissioner may assess the amount of taxes, the assessment period is extended for a period of six months beginning on the day the claim for refund is filed.
(f)
No action without assessment shall be brought for the collection of any tax after the expiration of the period for assessment.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-50 - [See Note] Review of assessments; certifications (§ 48-2-50) › 1

(a)
The commissioner's assessments shall not be reviewed except by the procedure provided in this chapter or Chapter 13A of Title 50. No trial court shall have jurisdiction of proceedings to question the assessments, except as provided in this chapter or Chapter 13A of Title 50.
(b)
When the commissioner is required by law to certify to any county or municipal government of this state all or any part of an assessment or tax against any taxpayer and the taxpayer disputes the correctness of the assessment or tax as determined by the commissioner, the commissioner is directed to certify to the county and municipal government the value of the property of the taxpayer or the tax admitted by him in his return to be due, or both such value and such tax due. After a final determination of the balance of the assessment or tax in dispute, the commissioner shall make a supplemental certification to the county and municipal government of the amount of the balance of the assessment or tax as finally determined. It shall be the duty of the taxpayer to pay as required by law any taxes assessed by the state, county, or municipal governments, both upon the original value as shown in his return and upon the supplemental value determined as provided in this chapter.
Amended by 2012 Ga. Laws 609,§; 4, eff. 1/1/2013.
See 2012 Ga. Laws 609, §; 16.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-50 - [See Note] Review of assessments; certifications (§ 48-2-50) › 2

(a)
The commissioner's assessments shall not be reviewed except by the procedure provided in this chapter or Chapter 5B of Title 15, the "Georgia Tax Court Act of 2025." No trial court shall have jurisdiction of proceedings to question the assessments, except as provided in this chapter or Chapter 5B of Title 15, the "Georgia Tax Court Act of 2025."
(b)
When the commissioner is required by law to certify to any county or municipal government of this state all or any part of an assessment or tax against any taxpayer and the taxpayer disputes the correctness of the assessment or tax as determined by the commissioner, the commissioner is directed to certify to the county and municipal government the value of the property of the taxpayer or the tax admitted by him in his return to be due, or both such value and such tax due. After a final determination of the balance of the assessment or tax in dispute, the commissioner shall make a supplemental certification to the county and municipal government of the amount of the balance of the assessment or tax as finally determined. It shall be the duty of the taxpayer to pay as required by law any taxes assessed by the state, county, or municipal governments, both upon the original value as shown in his return and upon the supplemental value determined as provided in this chapter.
Amended by 2024 Ga. Laws 601,§ 3-7, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.
Amended by 2012 Ga. Laws 609,§; 4, eff. 1/1/2013.
See 2012 Ga. Laws 609, §; 16.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-51 - Jeopardy assessments; collection; bond

(a)
If the commissioner reasonably finds that a taxpayer gives evidence of intention to leave the state, to remove his property from the state, to conceal himself or his property, to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffective proceedings to compute, assess, or collect any state tax, whereby it becomes advisable that such proceedings be brought without delay, the commissioner shall declare the taxable period for such taxpayer terminated forthwith and shall give notice of such finding and demand immediate payment of such tax as may be due. The commissioner may immediately make an arbitrary assessment and may proceed under the assessment to collect the tax or require the taxpayer to file with him a bond satisfactory to the commissioner as security for payment of the tax.
(b)
(1)
As used in this subsection, the term "illegal drug" means marijuana as defined in paragraph (16) of Code Section
16-13-21
, as amended; a controlled substance as defined in paragraph (4) of Code Section
16-13-21
, as amended; or a dangerous drug as defined in Code Section
16-13-71
, as amended. The term illegal drug shall not include any drug when used pursuant to a valid medical prescription or when used as otherwise authorized by state or federal law.
(2)
When an assessment for taxes based upon the possession, sale, or distribution of an illegal drug is made by the commissioner, such assessment shall be considered a jeopardy assessment for collection as provided in this Code section. The commissioner shall assess such tax and applicable penalties based on personal knowledge or information available to the commissioner; mail to the taxpayer at the taxpayer's last known address or serve in person a written notice of the amount of tax and penalty; demand its immediate payment; and, if payment is not immediately made, collect the tax and penalty by any method prescribed in this chapter.
(3)
The tax and penalties assessed by the commissioner are presumed to be valid and correctly determined and assessed. With respect to any administrative or civil proceedings regarding the assessment or collection under this subsection of any taxes, interest, or penalties imposed by this title, the burden shall be upon the taxpayer to show their incorrectness or invalidity. Any statement filed by the commissioner with the court, or any other certificate by the commissioner of the amount of tax and penalties determined or assessed, shall be admissible in evidence and shall be prima-facie evidence of the facts contained in such statement or certificate.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-52 - Personal liability of corporate officer or employee for tax delinquency

(a)
Any officer or employee of any corporation, any member, manager, or employee of any limited liability company, or any partner or employee of any limited liability partnership who has control or supervision of collecting from purchasers or others amounts required under this title or of collecting from employees any taxes required under this title, and of accounting for and paying over the amounts or taxes to the commissioner, and who willfully fails to collect the amounts or taxes or truthfully to account for and pay over the amounts or taxes to the commissioner, or who willfully attempts to evade or defeat any obligation imposed under this title, shall be personally liable for an amount equal to the amount evaded, not collected, not accounted for, or not paid over.
(b)
The liability imposed by this Code section shall be paid upon notice and demand by the commissioner or his delegate and shall be assessed and collected in the same manner as the tax in connection with which the act or failure to act under this Code section occurs or has occurred.
Amended by 2001 Ga. Laws 302, § 1, eff. 4/27/2001.