§ 48-16-2. Short Title
This chapter shall be known and may be cited as the “Tax Amnesty Program Act.” History. Code 1981, § 48-16-2 , enacted by Ga. L. 1992, p. 1249, § 1.
§ 48-16-3. Definitions
As used in this chapter, the term: “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 […]