§ 48-2-84. Unlawful Activities as to Revenue Stamps; Possession or Transportation of Contraband; Penalty
It shall be unlawful for any person to: With intent to defraud and without authorization, make, falsify, forge, alter, or counterfeit any revenue stamp or marking prima facie evidencing the payment of any tax imposed by the revenue laws of this state; With knowledge, pass, publish, utter, or give currency to any unauthorized, false, forged, […]
§ 48-2-100. Short Title; Definitions; Legislative Findings; Certain Exemptions for Out-of-State Businesses and Employees Conducting Operations Related to Declared State of Emergency; Post-Emergency Application of State Laws and Requirements
This Code section shall be known and may be cited as the “Facilitating Business Rapid Response to State Declared Disasters Act of 2014.” For purposes of this Code section, the term: “Affected state” means a state where a declared state of disaster or emergency exists. “’Declared state of disaster or emergency” means a disaster or […]
§ 48-2-54.1. Authorization to Charge Taxpayer’s Account
The commissioner is authorized to charge to the taxpayer’s account any costs or fees which are charged to the commissioner by the United States Treasury Financial Management System for offsetting federal refund claims against any tax liability which is owed by a taxpayer to the state and for which the commissioner has the responsibility for […]
§ 48-2-55. Attachment and Garnishment; Levy
All taxes are a personal debt of the person required by this title to file the returns or to pay the taxes imposed by this title. The commissioner or his authorized representative may attach the property of a delinquent taxpayer on any ground provided by Code Section 18-3-1 or on the ground that the taxpayer […]
§ 48-2-56. Liens for Taxes; Priority
Except as otherwise provided in this Code section, liens for all taxes due the state or any county or municipality in the state shall arise as of the time the taxes become due and unpaid and all tax liens shall cover all property in which the taxpayer has any interest from the date the lien […]
§ 48-2-57. Effect of Judicial Sale on State Tax Lien
A sale of property under legal process shall not divest the state of its tax liens. History. Civil Code 1895, § 884; Civil Code 1910, § 1141; Code 1933, § 92-5709; Code 1933, § 91A-260, enacted by Ga. L. 1978, p. 309, § 2. History of Code section. This Code section is derived from the […]
§ 48-2-58. Release of Property Subject to State Tax Lien
The commissioner, upon the taxpayer’s providing security sufficient to protect the state’s interest and with the consent of the Attorney General, may release some or all of the property of a taxpayer which is subject to a state tax lien when the legality of the assessment which is the basis of the lien is being […]
§ 48-2-59. Appeals; Payment of Taxes Admittedly Owed; Bond; Costs
Except with respect to claims for refunds, either party may appeal from any order, ruling, or finding of the commissioner to the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50 or the superior court of the county of the residence of the taxpayer, except that: If the taxpayer is a public utility […]
§ 48-2-60. Compromise Settlements; Penalty Refunds
No action or other judicial proceeding for the enforcement of this chapter or for the collection of state taxes shall be settled except by agreement, compromise, or judgment in open court. No compromise or agreed judgment shall be entered in any such action or other judicial proceeding until there has been filed with the commissioner […]
§ 48-2-61. Effect of Actions Taken to Avoid Payment of Taxes; Liability
All deeds of gift, mortgages, sales, transfers of titles to motor vehicles, and assignments of property of any kind made to avoid payment of taxes and all judgments procured for the purpose of avoiding payment of taxes shall be null and void. The person holding such property or the person to whom such conveyance has […]