Title 48

Any for-hire ground transport service provider that knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due. History. Code 1981, § 48-13-142, enacted by Ga. L. 2020, p. 90…

Each for-hire ground transport service provider shall submit a quarterly report that identifies the number of for-hire ground transport trips provided by county of origin and destination to the department, the Atlanta-region Transit Link “ATL” Authority, and the Department of Tran…

48-13-1. 48-13-2. 48-13-3. 48-13-4. 48-13-5. 48-13-6. 48-13-9.1. 48-13-10. [Reserved] “In towns or cities” defined. Prohibition of export tax on state products. Prohibition of capitation tax; exception. Prohibition of tax on activities involving air commerce; exceptions. Definition…

Authority to waive penalties. Failure to make returns or pay full amount of tax; penalties and interest. Willful failure to collect tax; misdemeanor; punishment. False or fraudulent return; penalty. Failure or refusal to furnish return; punishment. Willful failure to keep records…

Excise tax imposed; rate of taxation; establishment of Fireworks Trust Fund. Civil penalty for violations. Promulgation of rules and regulations. Article 8 Excise Tax on For-Hire Ground Transportation 48-13-140. 48-13-141. 48-13-142. 48-13-143. 48-13-144. 131 Definitions. Excise t…

Fares for vehicles operated under for-hire master license, §48-8-3. LIQUEFIED NATURAL GAS. Motor fuel taxes. Taxation of fuels not sold or measured by gallon, §48-9-3. LIQUEFIED PETROLEUM GAS. Sales and use taxes. Exemptions, §48-8-3. LIQUID NICOTINE. Taxes. Tobacco and alternati…

Joint county and municipal sales and use tax. Building and construction materials. Sold or used under contract entered into prior to approval of tax levy, §48-8-94. Special county one percent sales and use tax. Building and construction materials. Inapplicability of tax to certai…

Procedures. Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money. Tax returns and remittances. Taxes; extensions and returns; failure of innkeeper to make return and pay required tax. R…

Organizations and companies exempt from corporate net worth tax. Imposition of annual corporate net worth tax on all corporations doing business or owning property in state. Amount of corporate net worth tax; amount for taxable period less than six months. Determination of net wo…

Chatham County, 276 Ga. 243, 577 S.E.2d 564 (2003). Since a jury issue existed as to the extent of the accord and satisfaction of a hospital’s claims for treatment provided to a company’s employees, and the company’s liability for any remaining claims for the employees, summary j…

(a) Each county in which is located land belonging to the state which consists of 20,000 acres and from which the county receives no tax revenue may receive from the State Forestry Commission a grant of funds for such land. The amount of funds to be granted may not exceed the amo…

(a) As used in this Code section, the term “TVA” means the Tennessee Valley Authority. (b) Payments made by the TVA to the state and any of its political subdivisions under 16 U.S.C.A. Section 831(l), as amended, shall be apportioned among the political subdivisions in which prop…

(a) The funds made available by appropriations of the General Assembly for distribution to the counties to be used exclusively for the construction and maintenance of the public roads shall be distributed by the Office of the State Treasurer before the tenth day of each month to …

(a) As used in this Code section, the term “department” means the Department of Natural Resources. (b) Each county in which is located 20,000 acres or more of unimproved real property belonging to the state and under the custody or control of the department, in which such state o…

No provision of this chapter shall in any manner provide any immunity for any person from criminal prosecution pursuant to the laws of this state and no provision of this chapter shall in any manner be deemed to authorize the unlawful use, possession, consumption, storage, transf…

(a) 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 o…

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, …

As used in this chapter, the term: (1) “Commissioner” means the state revenue commissioner. (2) “Controlled substance” shall have the same meaning as defined in paragraph (4) of Code Section 16-13-21 and shall mean any drug, substance, or immediate precursor, whether real or count…

(a) There is imposed, in addition to all other applicable taxes, a state excise tax upon each use, possession, consumption, storage, or transfer of marijuana or any controlled substance. (b) The tax imposed by this Code section shall apply regardless of whether the substance exis…

Nothing in this chapter shall require persons who are lawfully in possession of marijuana or a controlled substance under a valid medical prescription or a licensed pharmacist or medical practitioner licensed to dispense marijuana or any controlled substance to pay the tax requir…

For the purpose of calculating the tax under Code Section 48-15-6, a quantity of marijuana or other controlled substance in the person’s possession shall be measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold…

A tax is imposed on marijuana and controlled substances as defined in Code Section 48-15-2 at the following rates: (1) On each gram of marijuana, or each portion of a gram, $3.50; (2) On each gram of controlled substance, or portion of a gram, $200.00; and (3) On each ten dosage u…

The tax imposed by Code Section 48-15-3 shall be due and payable at the time of each use, possession, consumption, storage, or transfer; however, each person liable to pay the tax may report and remit the amount of tax which is due, using report forms prepared by the commissioner…

This chapter shall be enforced and administered by the commissioner, and the commissioner is authorized to adopt all forms and all reasonable rules and regulations which the commissioner deems necessary to enforce and administer this chapter. History. Code 1981, § 48-15-8, enacte…

The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in the same manner and to the same extent as provided in this title for any other state tax assessed and collected by th…

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…

(a) 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 transact…

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. Hi…

(a) 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. (b) In addition to all other penalties provided under this chapter and any other law, a…

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.

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…

(a) The commissioner shall develop and administer a one-time tax amnesty program as provided in this chapter. The commissioner shall, upon the voluntary return and remission of taxes and interest owed by any taxpayer, waive all penalties that are assessed or subject to being asse…

(a) The provisions of this chapter shall apply to any eligible taxpayer who files an application for amnesty within the time prescribed by the commissioner and does the following: (1) Files such returns as may be required by the commissioner for all years or tax reporting periods …

(a) Amnesty shall be granted for any taxpayer who meets the requirements of Code Section 48-16-5 in accordance with the following: (1) For taxes which are owed as a result of the nonreporting or underreporting of tax liabilities or the nonpayment of any accounts receivable owed b…

(a) All installment agreements authorized under subsection (c) of Code Section 48-16-5 shall bear interest on the outstanding amount of tax due during the installment period at the rate prescribed under Code Section 48-2-40. (b) Notwithstanding the provisions of this title, if an…

The commissioner shall promulgate administrative regulations as necessary, issue forms and instructions, and take all actions necessary to implement the provisions of this chapter. The commissioner shall publicize the tax amnesty program in order to maximize the public awareness …

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 …

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 Gene…

(a) In addition to all other penalties provided under this chapter or any other law, the administering governing authority may by ordinance or resolution impose after the expiration of the property tax amnesty period a cost of collection fee of 50 percent of any deficiency levied …

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.

As used in this chapter, the term: (1) “Ad valorem tax” or “property tax” means any state or local ad valorem tax levied by any taxing jurisdiction. (2) “Administering governing authority” means the county governing authority in the case of state, county, and school ad valorem ta…

(a) Upon the adoption of a resolution or ordinance by the governing authority of each local taxing jurisdiction for which a local collection official collects delinquent taxes indicating that governing authority’s desire to participate in the property tax amnesty program, the adm…

(a) The provisions of this chapter shall apply to any eligible taxpayer who files an application for property tax amnesty within the time prescribed by the administering governing authority and does the following: (1) Files such returns as may be required by the local official res…

(a) Property tax amnesty shall be granted for any taxpayer who meets the requirements of Code Section 48-16A-5 in accordance with the following: (1) For ad valorem taxes which are owed as a result of the nonreturning or underreturning of any ad valorem tax liabilities or the nonp…

(a) All installment agreements authorized under subsection (c) of Code Section 48-16A-5 shall, if required, bear interest on the outstanding amount of tax due during the installment period at the rate prescribed under Code Section 48-2-40. (b) Notwithstanding any other provisions…

The administering governing authority shall publicize the property tax amnesty program in order to maximize the public awareness of and participation in the program. The administering governing authority may, for the purpose of publicizing the property tax amnesty program, contra…