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Home » US Law » 2022 Georgia Code » Title 48 - Revenue and Taxation » Chapter 7 - Income Taxes » Article 4 - Payment: Deficiencies, Assessment, and Collection » § 48-7-84. Actions in Restraint of Assessment or Collection of Income Tax

No action for the purpose of restraining the assessment or collection of any tax under this chapter shall be maintained in any court.

History. Ga. L. 1931, Ex. Sess., p. 24, § 40; Code 1933, § 92-3307; Code 1933, § 91A-3805, enacted by Ga. L. 1978, p. 309, § 2.