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19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-2-56 Liens for taxes; priority
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(a) 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 th…
O.C.G.A. § 48-2-57 Effect of judicial sale on state tax lien
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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 Section. This Code section is derived from the…
O.C.G.A. § 48-2-58 Release of property subject to state tax lien
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(a) The commissioner, upon the taxpayer’s providing security suffi119 cient 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…
O.C.G.A. § 48-2-59 Appeals; payment of taxes admittedly owed; bond; costs
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(a) 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: (…