Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-16-1 Legislative findings, declarations, and intent
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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 a…
O.C.G.A. § 48-16-11 Duties, §§48-16-4, 48-16-8
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Orders. Failure to obey. Criminal penalties, §48-16-12. Subpoenas. Failure to obey. Criminal penalties, §48-16-12. TAX AMNESTY PROGRAM —Cont’d Subpoenas. Commissioner. Failure to obey subpoena of commissioner. Criminal penalties, §48-16-12. Title of act. Short title, §48-16-2. Wa…
O.C.G.A. § 48-16-12 Tax credits, §§48-7A-2, 48-7A-3
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Tax delinquent property. Tax executions. General provisions, §§48-3-1 to 48-3-44. Sales under tax executions, §§48-4-1 to 48-4-65. Tax evasion, §48-1-6. Effect of actions taken to avoid payment of taxes, §48-2-61. Fraudulent use of exemption certificate, §48-1-7. Income taxes, §48…
O.C.G.A. § 48-16-2 Short title
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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.
O.C.G.A. § 48-16-3 Definitions
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As used in this chapter, the term: (1) “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…
O.C.G.A. § 48-16-5 To whom amnesty granted, §48-16-6
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Assessments. Deficiency assessment after amnesty period ends, §48-16-5. Effect of assessment, §48-16-5. Attorneys at law. Contracts with attorneys to collect delinquent taxes, penalties and interest, §48-16-11. Audits. Effect of audit, §48-16-5. Citation of act. Short title, §48-1…
O.C.G.A. § 48-16-6 Prison terms
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Subpoena or order of commissioner. Failure to obey, §48-16-12. 578 INDEX TAX AMNESTY PROGRAM —Cont’d Prison terms —Cont’d Willful failure to make return or false return, §48-16-12. Property taxes, §§48-16A-1 to 48-16A-10. Administration of program, §48-16A-4.
O.C.G.A. § 48-16-7 Collection of delinquent interest
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Contracts with debt collection agencies or attorneys, §48-16-11. Property tax amnesty program, §48-16A-7. Taxes generally.
O.C.G.A. § 48-16-9 Property taxes, §48-16A-9
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ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) ACCOUNTS. Income tax. Withdrawals not included in taxable income, §48-7-27. ACTIONS. Contractors. Nonresident contractors, §48-13-36. Appointment of secretary of state as agent for service of process, §48-13-35. Violations of article.