§ 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 […]
§ 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 […]
§ 48-16A-2. Short Title
This chapter shall be known and may be cited as the “Property Tax Amnesty Program Act.” History. Code 1981, § 48-16A-2 , enacted by Ga. L. 1994, p. 428, § 3.
§ 48-16A-3. Definitions
As used in this chapter, the term: “Ad valorem tax” or “property tax” means any state or local ad valorem tax levied by any taxing jurisdiction. “Administering governing authority” means the county governing authority in the case of state, county, and school ad valorem tax or the municipal governing authority in the case of municipal […]
§ 48-16A-4. Development and Administration of Program; Waiver of Penalties; Duration of Program; Forms
Upon the adoption of a resolution or ordinance by the governing authority of each local taxing jurisdiction for which a local collection official collects delinquent taxes indicating that governing authority’s desire to participate in the property tax amnesty program, the administering governing authority shall be authorized to develop and administer a one-time property tax amnesty […]
§ 48-16A-5. Requirements for Participation in Program by Eligible Taxpayers
The provisions of this chapter shall apply to any eligible taxpayer who files an application for property tax amnesty within the time prescribed by the administering governing authority and does the following: Files such returns as may be required by the local official responsible for receiving returns for all tax years as stated on the […]
§ 48-16A-6. Taxpayers Eligible for Amnesty
Property tax amnesty shall be granted for any taxpayer who meets the requirements of Code Section 48-16A-5 in accordance with the following: For ad valorem taxes which are owed as a result of the nonreturning or underreturning of any ad valorem tax liabilities or the nonpayment of any delinquent ad valorem taxes owed by an […]
§ 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 […]