§ 48-16A-7. Interest on Installment Agreements or Refunded or Credited Overpayments
All installment agreements authorized under subsection (c) of Code Section 48-16A-5 shall, if required, bear interest on the outstanding amount of tax due during the installment period at the rate prescribed under Code Section 48-2-40. Notwithstanding any other provisions of this title, if any overpayment of ad valorem tax under this chapter is refunded or […]
§ 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. History. Code 1981, § 48-16A-8 , […]
§ 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. History. Code 1981, § 48-16A-9 , enacted by Ga. L. 1994, p. 428, § 3.
§ 48-16A-10. Cost of Collection Fee
In addition to all other penalties provided under this chapter or any other law, the administering governing authority may by ordinance or resolution impose after the expiration of the property tax amnesty period a cost of collection fee of 50 percent of any deficiency levied after the property tax amnesty period for taxable periods ending […]
§ 48-17-1. Through 48-17-17
Redesignated as Article 3 of Chapter 27 of Title 50 by Ga. L. 2013, p. 37, § 1-1/HB 487, effective April 10, 2013. Editor’s notes. Ga. L. 2013, p. 37, § 1-1/HB 487, effective April 10, 2013, redesignated former Code Sections 48-17-1 through 48-17-17 as Code Sections 50-27-70 through 50-27-86. Ga. L. 2018, p. 1112, […]
§ 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 […]
§ 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. History. Code 1981, § 48-16-9 , enacted by Ga. L. 1992, p. 1249, § […]
§ 48-16-10. Imposition of Cost of Collection Fee After Amnesty Period Expires
In addition to all other penalties provided under this chapter or any other law, the commissioner may by regulation impose after the expiration of the tax amnesty period a cost of collection fee of 20 percent of any deficiency assessed for any taxable period ending or transactions occurring after December 31, 1990. This fee shall […]
§ 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. History. Code 1981, § 48-16-11 , enacted by Ga. L. 1992, p. 1249, […]
§ 48-16-12. Willful Failure to Make Return; False Returns; Willful Failure to Pay Taxes; Failure to Obey a Subpoena or Order
As used in this Code section, the term “return” means and includes any return, declaration, or form prescribed by the commissioner with respect to the taxes covered by the amnesty program. In addition to all other penalties provided under this chapter and any other law, any person who willfully fails to make a return or […]