reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-125 - False or fraudulent return; penalty

(a)
It shall be unlawful for any dealer required by this article to knowingly and willfully make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.
Added by 2013 Ga. Laws 260,§ 7, eff. 5/6/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-126 - Failure or refusal to furnish return; punishment

(a)
It shall be unlawful for any dealer subject to this article to knowingly and willfully fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority of the county or municipality pursuant to any provision of this article.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.
Added by 2013 Ga. Laws 260,§ 7, eff. 5/6/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-127 - Willful failure to keep records or open records to inspection; punishment

(a)
It shall be unlawful for any dealer subject to this article to knowingly and willfully fail to keep records or to fail to open the records to inspection as required by law.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.
Added by 2013 Ga. Laws 260,§ 7, eff. 5/6/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128) › Section 48-13-128 - Violation of article; punishment

(a)
It shall be unlawful for any dealer to violate any other provision of this article for which punishment is not otherwise provided.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
Added by 2013 Ga. Laws 260,§ 7, eff. 5/6/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 7 - EXCISE TAX ON CONSUMER FIREWORKS (§§ 48-13-130 — 48-13-133) › Section 48-13-130 - Definitions

As used in this article, the term:
(1)
"Consumer fireworks" shall have the same meaning as provided for in Code Section
25-10-1
.
(2)
"Seller" means the person who is issued a license pursuant to Code Section
25-10-5.1
.
Added by 2015 Ga. Laws 50,§ 9, eff. 7/1/2015.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 7 - EXCISE TAX ON CONSUMER FIREWORKS (§§ 48-13-130 — 48-13-133) › Section 48-13-132 - Civil penalty for violations

A seller who knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due.
Added by 2015 Ga. Laws 50,§ 9, eff. 7/1/2015.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 7 - EXCISE TAX ON CONSUMER FIREWORKS (§§ 48-13-130 — 48-13-133) › Section 48-13-133 - Promulgation of rules and regulations

The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this Code section.
Added by 2015 Ga. Laws 50,§ 9, eff. 7/1/2015.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 8 - EXCISE TAX OF FOR-HIRE GROUND TRANSPORT TRIP (§§ 48-13-140 — 48-13-144) › Section 48-13-140 - Definitions

As used in this article, the term:
(1)
"For-hire ground transport service provider" means a limousine carrier, ride share network service, taxi service, and transportation referral service as such terms are defined in Code Section
40-1-190
.
(2)
"For-hire ground transport trip" means any request for a journey by passenger vehicle as such term is defined in Code Section
40-8-76.1
provided by a for-hire ground transport service provider for which an individual is charged a fee, whether such journey was completed or not.
(3)
"Shared for-hire ground transport trip" means any for-hire ground transport trip in which an individual has been matched with another individual by a for-hire ground transport service provider for purposes of such journey.
(4)
"Transit" means regular, continuing shared-ride or shared-use surface transportation services that are made available by or funded by a public entity or quasi-public entity and are open to the general public or open to a segment of the general public defined by age, disability, or low income. Such term includes services or systems operated by or under contract with the state, a state agency or authority, a local government, a community improvement district, or any other similar entity of this state and all accompanying infrastructure and services necessary to provide access to these modes of transportation. Such term excludes charter or sightseeing services; school bus services; courtesy shuttle and intrafacility or terminal services; limousine carriers; and ride share network services, transportation referral services, and taxi services as such terms are defined in Chapter 1 of Title 40 and which are not paid for by a public entity.
(5)
"Transit projects" means a capital project to establish, enhance, maintain, or improve transit.
(6)
"Transit provider" means the Department of Transportation, the Atlanta-region Transit Link "ATL" Authority, or a system providing transit or a jurisdiction operating such a system that receives federal transit formula funding.
Added by 2020 Ga. Laws 606,§ 2-2, eff. 4/1/2020.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 8 - EXCISE TAX OF FOR-HIRE GROUND TRANSPORT TRIP (§§ 48-13-140 — 48-13-144) › Section 48-13-142 - Penalty for violations

Any for-hire ground transport service provider that knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due.
Added by 2020 Ga. Laws 606,§ 2-2, eff. 4/1/2020.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 8 - EXCISE TAX OF FOR-HIRE GROUND TRANSPORT TRIP (§§ 48-13-140 — 48-13-144) › Section 48-13-143 - Quarterly reporting requirement

Each for-hire ground transport service provider shall submit a quarterly report that identifies the number of for-hire ground transport trips provided by county of origin and destination to the department, the Atlanta-region Transit Link "ATL" Authority, and the Department of Transportation. All such reports shall be treated as confidential and shall not be subject to Article 4 of Chapter 18 of Title 50, relating to open records.
Added by 2020 Ga. Laws 606,§ 2-2, eff. 4/1/2020.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144) › Article 8 - EXCISE TAX OF FOR-HIRE GROUND TRANSPORT TRIP (§§ 48-13-140 — 48-13-144) › Section 48-13-144 - Rules and regulations

The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this article.
Added by 2020 Ga. Laws 606,§ 2-2, eff. 4/1/2020.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 14 - GRANTS AND SPECIAL REVENUE DISBURSEMENTS (§§ 48-14-1 — 48-14-4) › Section 48-14-1 - Grants to counties containing more than 20,000 acres of state-owned land not subject to taxation; limit on amount of grants; evaluation and assessment; procedure for billing State Forestry Commission

(a)
Each county in which is located land belonging to the state which consists of 20,000 acres and from which the county receives no tax revenue may receive from the State Forestry Commission a grant of funds for such land. The amount of funds to be granted may not exceed the amount the county would have received were the land subject to taxation during the applicable time period based on property evaluation and millage assessment.
(b)
Immediately upon an evaluation of the property involved and a determination of the millage assessment for the property, the county tax official for the county involved shall bill the State Forestry Commission for the proper amount as determined under this Code section. The county tax official shall send the bill to the State Forestry Commission at the same time as the county tax bills are sent to the property owners of the county who are subject to county taxation.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 14 - GRANTS AND SPECIAL REVENUE DISBURSEMENTS (§§ 48-14-1 — 48-14-4) › Section 48-14-2 - "TVA" defined; apportionment of payments to state and political subdivisions by TVA in lieu of taxes; formula; deduction of direct TVA payments; reapportionment

(a)
As used in this Code section, the term "TVA" means the Tennessee Valley Authority.
(b)
Payments made by the TVA to the state and any of its political subdivisions under
16 U.S.C.A. Section 831(l)
, as amended, shall be apportioned among the political subdivisions in which property owned by the TVA is located on the basis of the percentage of loss of taxes to each to be determined as provided in this Code section. The payments made for each fiscal year by the TVA shall be distributed by the commissioner among counties and municipalities in which the TVA had power property including, but not limited to, reservoir land allocated to power purposes, at the end of the preceding fiscal year, in such manner that the sum of such payments plus the total amount of payments for the same fiscal year made by the TVA directly to counties of the state shall be apportioned among the counties and municipalities in the same ratio that the book value of the TVA's power property in each county and in each municipality, respectively, bore as of the end of the preceding fiscal year to the total amount of the book value of the TVA's power properties in all counties within the state, plus the book value of the TVA's power properties located in all municipalities within the state. The apportionment shall be subject to any adjustments necessary to meet the conditions set forth in subsections (c) and (d) of this Code section. The amount distributed by the commissioner under this Code section to any county or municipality in which is located an independent school district shall be divided between the county or municipal government and the county or municipal school system based upon the ratio that the tax rate for the previous tax year for each bears to the total rate for both for the previous tax year.
(c)
All payments in lieu of taxes made by the TVA directly to any county for any fiscal year shall be retained by the county. The direct payment shall be deducted from the amount finally apportioned to the county under subsection (b) of this Code section before distribution of the balance, if any, of the county's payment share for the particular fiscal year from the state.
(d)
If the initially apportioned payment share of any county for a fiscal year is less than the amount of payment made directly to the county by the TVA under
16 U.S.C.A. Section 831(l)
, the amount due the county shall be increased to conform to the requirements of
16 U.S.C.A. Section 831(l)
, and the previously apportioned shares of all other counties and municipalities shall be reduced pro rata so that the total of the reductions shall equal the total of increases necessary to meet the minimum payment requirements of this Code section.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 14 - GRANTS AND SPECIAL REVENUE DISBURSEMENTS (§§ 48-14-1 — 48-14-4) › Section 48-14-4 - Annual grant to counties with 20,000 or more acres of unimproved real estate owned by Department of Natural Resources

(a)
As used in this Code section, the term "department" means the Department of Natural Resources.
(b)
Each county in which is located 20,000 acres or more of unimproved real property belonging to the state and under the custody or control of the department, in which such state owned property exceeds 10 percent of the taxable real property in the county, and in which such property represents 10 percent or more of the assessed tax digest of the county may receive from the department an annual grant as provided in this Code section.
(c)
For each county eligible to receive a grant pursuant to subsection (b) of this Code section, the department shall calculate the approximate value of public services which the county provides the department each year; provided, however, that such sum shall not exceed the amount the county would charge any other landowner for such services. The department shall request funds in its annual operating budget each year to reimburse all eligible counties for the provision of such services. In the event the amount appropriated in any year is less than the amount requested, each eligible county shall receive a pro rata share based on the estimated value of services provided.
(d)
The department is directed to make an annual calculation of the amount of unimproved state owned real property under its custody or control and determine which counties are eligible for a grant pursuant to subsection (b) of this Code section. The first such determination shall be completed not later than December 31, 1993, and each subsequent determination shall be made not later than December 31 of each year. The department is further directed to calculate the approximate value of public services provided by each eligible county as provided in subsection (c) of this Code section.
(e)
No county shall be authorized to receive a grant of funds pursuant to both this Code section and Code Section
48-14-1
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES (§§ 48-15-1 — 48-15-11) › Section 48-15-1 - No immunity from criminal prosecution; unlawful use of marijuana or controlled substances not authorized

No provision of this chapter shall in any manner provide any immunity for any person from criminal prosecution pursuant to the laws of this state and no provision of this chapter shall in any manner be deemed to authorize the unlawful use, possession, consumption, storage, transfer, or distribution of marijuana or controlled substances.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES (§§ 48-15-1 — 48-15-11) › Section 48-15-2 - Definitions

As used in this chapter, the term:
(1)
"Commissioner" means the state revenue commissioner.
(2)
"Controlled substance" shall have the same meaning as defined in paragraph (4) of Code Section
16-13-21
and shall mean any drug, substance, or immediate precursor, whether real or counterfeit, that is held, possessed, transported, transferred, sold, or offered for sale in violation of the laws of this state.
(3)
"Marijuana" shall have the same meaning as defined in paragraph (16) of Code Section
16-13-21
and shall mean any marijuana, whether real or counterfeit, that is held, possessed, transported, transferred, sold, or offered for sale in violation of the laws of this state.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES (§§ 48-15-1 — 48-15-11) › Section 48-15-3 - Imposition of tax

(a)
There is imposed, in addition to all other applicable taxes, a state excise tax upon each use, possession, consumption, storage, or transfer of marijuana or any controlled substance.
(b)
The tax imposed by this Code section shall apply regardless of whether the substance exists in solid, liquid, or gaseous form and regardless of the degree of purity of the substance. Each person who uses, possesses, consumes, stores, or transfers a substance identified in this Code section shall be liable for the tax imposed by this Code section.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES (§§ 48-15-1 — 48-15-11) › Section 48-15-4 - Exemption

Nothing in this chapter shall require persons who are lawfully in possession of marijuana or a controlled substance under a valid medical prescription or a licensed pharmacist or medical practitioner licensed to dispense marijuana or any controlled substance to pay the tax required under this chapter when such person, pharmacist, or practitioner is lawfully using, possessing, consuming, storing, or transferring such marijuana or controlled substance.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES (§§ 48-15-1 — 48-15-11) › Section 48-15-5 - Calculation of tax

For the purpose of calculating the tax under Code Section
48-15-6
, a quantity of marijuana or other controlled substance in the person's possession shall be measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES (§§ 48-15-1 — 48-15-11) › Section 48-15-6 - Tax rates

A tax is imposed on marijuana and controlled substances as defined in Code Section
48-15-2
at the following rates:
(1)
On each gram of marijuana, or each portion of a gram, $3.50;
(2)
On each gram of controlled substance, or portion of a gram, $200.00; and
(3)
On each ten dosage units of a controlled substance that is not sold by weight, or portion thereof, $400.00.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES (§§ 48-15-1 — 48-15-11) › Section 48-15-7 - Time of payment of tax; report forms

The tax imposed by Code Section
48-15-3
shall be due and payable at the time of each use, possession, consumption, storage, or transfer; however, each person liable to pay the tax may report and remit the amount of tax which is due, using report forms prepared by the commissioner, no later than the twentieth day of the calendar month following the month in which the tax liability is incurred. The reporting procedure provided for in this Code section shall not prevent the commissioner from earlier assessing or collecting, prior to receiving the report or remittance, any taxes which have become due.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES (§§ 48-15-1 — 48-15-11) › Section 48-15-8 - Enforcement and administration of chapter

This chapter shall be enforced and administered by the commissioner, and the commissioner is authorized to adopt all forms and all reasonable rules and regulations which the commissioner deems necessary to enforce and administer this chapter.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES (§§ 48-15-1 — 48-15-11) › Section 48-15-9 - Assessment and collection of tax

The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in the same manner and to the same extent as provided in this title for any other state tax assessed and collected by the commissioner.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES (§§ 48-15-1 — 48-15-11) › Section 48-15-10 - Confidentiality of information obtained under chapter; penalty for violation; publication of statistics authorized

(a)
Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a person under this chapter; nor can any information contained in such a report or return or obtained from such person be used against the person in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the person making the return.
(b)
Any person violating this Code section shall be guilty of a misdemeanor of a high and aggravated nature.
(c)
This Code section shall not prohibit the commissioner from publishing statistics that do not disclose the identity of such persons or the contents of particular returns or reports.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES (§§ 48-15-1 — 48-15-11) › Section 48-15-11 - Forfeiture law not superseded by chapter

Notwithstanding any provision of this chapter to the contrary, no provision of this chapter shall be deemed to supersede the provisions of Code Section
16-13-49
with respect to forfeitures and the vesting of forfeited property, money, or currency.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16 - TAX AMNESTY PROGRAM (§§ 48-16-1 — 48-16-12) › Section 48-16-1 - 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 underreported, unreported, or unpaid 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 taxes, permanently bringing into the tax system taxpayers who have been evading payment of taxes and providing an opportunity for taxpayers to satisfy tax obligations before stepped-up tax enforcement programs take effect. It is the intention of the General Assembly in enacting this chapter that the 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 amnesty programs could have a counterproductive effect on compliance under this chapter.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16 - TAX AMNESTY PROGRAM (§§ 48-16-1 — 48-16-12) › Section 48-16-2 - Short title

This chapter shall be known and may be cited as the "Tax Amnesty Program Act."
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16 - TAX AMNESTY PROGRAM (§§ 48-16-1 — 48-16-12) › Section 48-16-3 - Definitions

As used in this chapter, the term:
(1)
"Accounts receivable" means an amount of state tax, penalty, or interest which has been recorded as due and entered in the account records or any ledger maintained in the department, or which a taxpayer should reasonably expect to become due as a direct or indirect result of any pending or completed audit or investigation, which a taxpayer knows is being conducted by any federal, state, or local taxing authority.
(2)
"Final, due, and owing" means an assessment which has become final and is owed to the state due to either the expiration of the taxpayer's appeal rights or, in the case of an assessment which has been appealed, either pursuant to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," or pursuant to Code Section
48-2-59
, the rendition of the final order by the commissioner or by any court of this state. Assessments that have been appealed shall be final, due, and owing 15 days after the last unappealed or unappealable order sustaining the assessment or any part thereof has become final. Assessments that have not been appealed shall be final, due, and owing 30 days after service of notice of assessment pursuant to Code Section
48-2-45
.
(3)
"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 tax set forth in this title or any person required to collect any such tax under this title.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16 - TAX AMNESTY PROGRAM (§§ 48-16-1 — 48-16-12) › Section 48-16-4 - Tax amnesty program; waiver of penalties; duration and applicability of program; forms

(a)
The commissioner shall develop and administer a one-time tax amnesty program as provided in this chapter. The commissioner shall, upon the voluntary return and remission of taxes and interest owed by any taxpayer, waive all penalties that are assessed or subject to being assessed for outstanding liabilities for taxable periods ending or transactions occurring on or before December 31, 1990. The commissioner shall provide by regulation as necessary for the administration of this amnesty program and shall further provide for necessary forms for the filing of amnesty applications and returns.
(b)
Notwithstanding the provisions of any other law to the contrary, the tax amnesty program shall begin by October 31, 1992, and shall be completed no later than December 31, 1992, and shall apply to all taxpayers owing taxes, penalties, or interest administered by the commissioner under the provisions of this title, except that the tax amnesty shall not apply to any property tax levied or administered by the commissioner pursuant to Chapters 5 and 6 of this title. The program shall apply to tax liabilities for taxable periods ending or transactions occurring on or before December 31, 1990. Amnesty tax return forms shall be in a form prescribed by the commissioner.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16 - TAX AMNESTY PROGRAM (§§ 48-16-1 — 48-16-12) › Section 48-16-6 - To whom amnesty granted; effect of notice of criminal investigation or pending criminal litigation; interest or penalty paid prior to request for amnesty; refund or credit of taxes or interest paid under program

(a)
Amnesty shall be granted for any taxpayer who meets the requirements of Code Section
48-16-5
in accordance with the following:
(1)
For taxes which are owed as a result of the nonreporting or underreporting of tax liabilities or the nonpayment of any accounts receivable owed by an eligible taxpayer, the state shall waive criminal prosecution and all civil penalties which may be assessed under any provision of this title for the taxable years or periods for which tax amnesty is requested; and
(2)
With the exception of instances in which the taxpayer and commissioner enter into an installment payment agreement authorized under subsection (c) of Code Section
48-16-5
, the failure to pay all taxes and interest as shown on the taxpayer's amnesty tax return shall invalidate any amnesty granted pursuant to this chapter.
(b)
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 or the United States, 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 or the United States for nonpayment, delinquency, evasion, or fraud in relation to any federal taxes or to any of the taxes to which this amnesty program is applicable.
(c)
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
48-16-5
.
(d)
Unless the commissioner in his own discretion redetermines the amount of taxes and interest due, no refund or credit shall be granted for any taxes or interest paid under the amnesty program.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16 - TAX AMNESTY PROGRAM (§§ 48-16-1 — 48-16-12) › Section 48-16-7 - Interest on installment agreements; interest on refunded or credited overpayments

(a)
All installment agreements authorized under subsection (c) of Code Section
48-16-5
shall bear interest on the outstanding amount of tax due during the installment period at the rate prescribed under Code Section
48-2-40
.
(b)
Notwithstanding the provisions of this title, if any overpayment of tax under this chapter is refunded or credited within 180 days after the return is filed, no interest shall be allowed.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16 - TAX AMNESTY PROGRAM (§§ 48-16-1 — 48-16-12) › Section 48-16-8 - Regulations, forms and instructions, and other actions necessary to implement chapter; publicity of program

The commissioner shall promulgate administrative regulations as necessary, issue forms and instructions, and take all actions necessary to implement the provisions of this chapter. The commissioner shall publicize the tax amnesty program in order to maximize the public awareness of and participation in the program. The commissioner may, for the purpose of publicizing the tax amnesty program, contract with any advertising agency within or outside this state.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16 - TAX AMNESTY PROGRAM (§§ 48-16-1 — 48-16-12) › Section 48-16-9 - Accounting and reporting of funds collected under amnesty program; disposition of funds

For purposes of accounting for the revenues received pursuant to this chapter, the commissioner shall maintain an accounting and reporting of funds collected under the amnesty program. All funds collected shall be remitted to the general fund of the state treasury.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16 - TAX AMNESTY PROGRAM (§§ 48-16-1 — 48-16-12) › Section 48-16-10 - Imposition of cost of collection fee after amnesty period expires

(a)
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.
(b)
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.
(c)
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.
(d)
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.
Amended by 2013 Ga. Laws 196,§ 3, eff. 5/6/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16 - TAX AMNESTY PROGRAM (§§ 48-16-1 — 48-16-12) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16 - TAX AMNESTY PROGRAM (§§ 48-16-1 — 48-16-12) › Section 48-16-12 - Willful failure to make return; false returns; willful failure to pay taxes; failure to obey a subpoena or order

(a)
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.
(b)
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.
(c)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16A - PROPERTY TAX AMNESTY PROGRAM (§§ 48-16A-1 — 48-16A-10) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16A - PROPERTY TAX AMNESTY PROGRAM (§§ 48-16A-1 — 48-16A-10) › Section 48-16A-2 - Short title

This chapter shall be known and may be cited as the "Property Tax Amnesty Program Act."
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16A - PROPERTY TAX AMNESTY PROGRAM (§§ 48-16A-1 — 48-16A-10) › Section 48-16A-3 - Definitions

As used in this chapter, the term:
(1)
"Ad valorem tax" or "property tax" means any state or local ad valorem tax levied by any taxing jurisdiction.
(2)
"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.
(3)
"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.
(4)
"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.
(5)
"Governing authority" means that official or group of officials responsible for the governing of a taxing jurisdiction.
(6)
"Local collection official" means that local official responsible for the collection of ad valorem taxes.
(7)
"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.
(8)
"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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16A - PROPERTY TAX AMNESTY PROGRAM (§§ 48-16A-1 — 48-16A-10) › Section 48-16A-4 - Development and administration of program; waiver of penalties; duration of program; forms

(a)
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.
(b)
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.
(c)
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 administering governing authority.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16A - PROPERTY TAX AMNESTY PROGRAM (§§ 48-16A-1 — 48-16A-10) › Section 48-16A-6 - Taxpayers eligible for amnesty

(a)
Property tax amnesty shall be granted for any taxpayer who meets the requirements of Code Section
48-16A-5
in accordance with the following:
(1)
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
(2)
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.
(b)
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.
(c)
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
.
(d)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16A - PROPERTY TAX AMNESTY PROGRAM (§§ 48-16A-1 — 48-16A-10) › Section 48-16A-7 - Interest on installment agreements or refunded or credited overpayments

(a)
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
.
(b)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16A - PROPERTY TAX AMNESTY PROGRAM (§§ 48-16A-1 — 48-16A-10) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16A - PROPERTY TAX AMNESTY PROGRAM (§§ 48-16A-1 — 48-16A-10) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 16A - PROPERTY TAX AMNESTY PROGRAM (§§ 48-16A-1 — 48-16A-10) › Section 48-16A-10 - Cost of collection fee

(a)
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.
(b)
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.
(c)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 17 - REPEALED (§ 48-17-1) › Section 48-17-1 - through 48-17-17 - Redesignated

Redesignated as Article 3 of Chapter 27 of Title 50 by § Ga. L. 2013, p. 37, 1-1/HB 487, effective April 10, 2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 18 - [REPEALED] CERTIFIED CAPITAL COMPANIES (§ 48-18-1) › Section 48-18-1 - through 48-18-9 - [Repealed]

Repealed by Ga. L. 2004, p. 431, § 2, effective May 13, 2004.