§ 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 […]
§ 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.
§ 48-15-10. Confidentiality of Information Obtained Under Chapter; Penalty for Violation; Publication of Statistics Authorized
Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a person under this chapter; nor can any information contained in such a report or return or obtained from such person be used against […]
§ 48-15-11. Forfeiture Law Not Superseded by Chapter
Notwithstanding any provision of this chapter to the contrary, no provision of this chapter shall be deemed to supersede the provisions of Code Section 16-13-49 with respect to forfeitures and the vesting of forfeited property, money, or currency. History. Code 1981, § 48-15-11 , enacted by Ga. L. 1990, p. 1231, § 1; Ga. L. […]
§ 48-16-1. 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 underreported, unreported, or unpaid tax liabilities. The General Assembly further finds and declares that the benefits gained through this program include, among other things, […]
§ 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.