§ 48-3-25. Remittance of Money Collected on Process
When an officer collects money on process issued pursuant to this chapter or on any other process issued by the commissioner, the officer shall immediately remit the money to the commissioner by some safe and speedy method. Upon failure to do so, the officer shall be liable as he would be to other plaintiffs in […]
§ 48-3-26. Judicial Interference in Tax Levies
No action seeking replevin shall lie nor shall any judicial interference be had in any levy or execution for taxes under this title. The injured party, however, shall be left to his proper remedy in any court having jurisdiction. History. Laws 1804, Cobb’s 1851 Digest, p. 1051; Code 1863, § 5115; Code 1868, § 3618; […]
§ 48-3-27. Obstructing Levying Officers; Penalty
It is unlawful for any person knowingly and willfully to obstruct or hinder: The commissioner or his or her authorized representatives in the levy of a state tax execution; or Any sheriff, ex officio sheriff, tax commissioner, or municipal levy officer in the levy of a state, county, or municipal tax execution. Any person who […]
§ 48-3-28. Release of State Tax Execution Upon Full Satisfaction
The department shall file a release of any state tax execution as soon as reasonably possible after a tax execution has been fully satisfied. All such releases shall be filed in all offices of the clerks of superior court where the executions were originally filed. History. Code 1981, § 48-3-28 , enacted by Ga. L. […]
§ 48-3-40. Purpose; Application; Definitions
The purpose of this article is to provide a uniform state-wide system for filing notices of state tax executions issued by the commissioner that are in favor of or enforced by the department. This article shall only be applicable to state tax executions and to the liens of state tax executions as against real and […]
§ 48-3-41. When Executions Issue
The department may issue an execution for the collection of any tax, fee, license, penalty, interest, or collection costs due the state once a lien has arisen pursuant to Code Section 48-2-56. History. Code 1981, § 48-3-41 , enacted by Ga. L. 2017, p. 723, § 9/HB 337; Ga. L. 2018, p. 1, § 4/HB […]
§ 48-3-42. Filing; Effective Dates; Electronic Filings; Continuing Effectiveness
On or after January 1, 2018, the execution shall be effective as provided by law when such execution is filed by the department with the appropriate superior court clerk. All executions or writs of fieri facias issued by the department filed or recorded on the general execution docket or lien docket of any county shall […]
§ 48-3-43. Availability of Information via Electronic Means; Public Records; Unlawful Use of Data; Regulatory Authority
The department shall maintain information on executions in its information management system in a form that permits information related to executions to be readily accessible in an electronic form via the Internet and available to the public. The following shall be available within such system at no charge to the public: Search by delinquent taxpayer […]
§ 48-3-44. “Released” Executions
An execution bearing a “Released” status on the department’s information management system shall constitute a complete release of the execution by the department and the department shall also timely file the release of the lien in the office of the clerk of superior court where the execution was filed as required by Code Section 48-3-28. […]
§ 48-3-20. Interest on Transferred Executions
All tax executions, when recorded as prescribed by law and which have been transferred to third persons, shall bear interest at the rate specified in Code Section 48-2-40 from the date of transfer. History. Ga. L. 1887, p. 21, § 1; Civil Code 1895, § 889; Civil Code 1910, § 1146; Code 1933, § 92-7603; […]