Title 48 — Title 48

Delinquent taxes. Personal liability of partners or employees, §48-2-52. Livestock. Sales and use taxes. Exemption of agricultural commodities. Commodities not sold as finished product to ultimate consumer, §48-8-5. Nonapplicability of use tax to livestock and livestock products u…

Clerks. Actions done by deputies, §48-3-18. Petitions to reduce execution to judgment, §§48-3-13 to 48-3-17. Tobacco and alternative nicotine products taxes. Enforcement and collection of penalties, §48-11-24. Jurisdiction over criminal violations of chapter, §48-11-21. SURVEYS A…

Ad valorem taxation of airline companies, §§48-5-540 to 48-5-546. Ad valorem taxation of public utilities, §§48-5-510 to 48-5-524. County taxation, §§48-5-220 to 48-5-243. County tax officials and administration. Compensation, §§48-5-180 to 48-5-184. County tax officials generall…

Setoff debt collection. General provisions, §§48-7-160 to 48-7-170. Unpaid taxes against refunds, §48-2-35. 591 INDEX TAXATION —Cont’d Settlements. State revenue commissioner. Settlement or compromise of tax assessments. Authority, procedures, development, record required, offer …

(a) All taxes are a personal debt of the person required by this title to file the returns or to pay the taxes imposed by this title. (b)(1) The commissioner or his authorized representative may attach the property of a delinquent taxpayer on any ground provided by Code Section 18…

(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…

Extinguishment of liens or claims for taxes, §48-4-112. Priorities, §48-2-56. Release of property subject to state tax lien, §48-2-58. Tobacco and alternative nicotine products taxes. Amount of unpaid tax, §48-11-17. Tobacco and alternative nicotine products taxes. Amount of unpa…

(a) The commissioner, upon the taxpayer’s providing security suffi119 48-2-59 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 as…

Assessment of property for purposes of county and municipal taxation, §48-5-521. Equipment companies doing business in state, §48-5-519. Franchise tax. Special franchises generally, §§48-5-420 to 48-5-425. Property taxes. Public utility ad valorem taxation. Assessment for county …

Income tax credits. Rural hospital organizations providing services to underserved areas. Qualified rural hospital organization expenses, tax credit. Information posted on department website, §48-7-29.20 (Repealed 12/31/2029). Oaths. Administration by officers or employees, §48-2-…

(a) As used in this Code section, the term “return information” means any information secured by the commissioner incident to the administration of any tax. (b) Notwithstanding any other provision of law, the commissioner shall be permitted to disclose any return information to s…

(a) No action or other judicial proceeding for the enforcement of this chapter or for the collection of state taxes shall be settled except by agreement, compromise, or judgment in open court. (b) No compromise or agreed judgment shall be entered in any such action or other judic…

Lists of security deeds and mortgages, §48-3-9. Notice of levy to owner of security deed or mortgage, §48-3-9. Forms, §48-3-10. MONEY. Sales and use taxes. Exemptions, §48-8-3. MONEY MARKET MUTUAL FUNDS. Taxation. Delinquent taxpayers. Financial institution reporting on delinquen…

Property tax exemption, §48-5-41. Unpaid taxes. Action to collect, §48-2-54. Vehicles. Contraband articles used in violations of title, §§48-2-82 to 48-2-84. Venue. Actions for refunds, §48-2-35. Appeals of orders, rulings or findings of commissioner, §48-2-59. Judicial sales, §48…

Sales and use taxes, exemptions for fine arts performance or exhibition, §48-8-3. Finished goods. Property tax. Freeport exemption, §§48-5-48.2, 48-5-48.6. 366 INDEX DEFINED TERMS —Cont’d First transaction. Tobacco and alternative nicotine products taxes, §48-11-1. Fiscal authorit…

(a) The commissioner shall: (1) Direct the affairs of the department in the administration and enforcement of all laws enacted for the purpose of raising revenues for this state by taxation or otherwise; (2) Supervise all tax administration throughout the state, subject to the so…

(a) In the performance of his duties and in relation to any investigation or inquiry which the commissioner is authorized to conduct, the commissioner or any agent designated by him in writing may: (1) Administer oaths and take affidavits; (2) Conduct hearings; (3) Examine witnes…

The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend like comity to this state. History. Ga. L. 1937-38, Ex. Sess., p. 77, § 47; Code 1933, § 91A-262, enacted by Ga. L. 1978, p. 309, § 2.

General provisions, §§48-6-1 to 48-6-10. Intangible recording tax, §§48-6-60 to 48-6-77. Interest.

(a)(1) Any contraband article and any vessel, vehicle, aircraft, or other conveyance which has been or is being used in violation of any provision of this title or of the revenue laws of this state, and any vessel, vehicle, aircraft, or other conveyance in, upon, or by means of w…

The owner of any property subject to forfeiture under this title may test the legality of the forfeiture by filing in the superior court of the county in which the property was seized within ten days after the seizure an affidavit of illegality against the commissioner in the mann…

Watercraft owned by dealer and held in inventory. Exempt from taxation for limited time, §48-5-504.40. Property taxes. Motor vehicle ad valorem taxation. Watercraft owned by dealer and held in inventory. Exempt from taxation for limited time, §48-5-504.40. Repairs. Sales and use …

Certifications by commissioner or officers or employees, §48-2-13. 535 INDEX REVENUE AND TAXATION —Cont’d State revenue commissioner —Cont’d Collection of taxes. Certain local taxes, §48-2-10. Contractors, §48-2-6. Disclosure of return information, §§48-2-6.1, 48-2-15. Confidential…

The form of the notice required by Code Section 48-3-9 to be given by the sheriff to the record owner of the property and the owner of each security deed or mortgage complying with Code Section 48-3-9 shall be in substance as follows: DELINQUENT TAXES Sheriff ’s Notice to Owner o…

(a) When an execution for state taxes remains unsatisfied and an entry of nulla bona has been duly entered on the execution within the 158 48-3-13 immediately preceding 30 day period and the commissioner has reason to believe that the defendant in fi. fa. may have or may come into …

Notice of foreclosure of right to redeem, §48-4-46. Purchases by counties. Bill of sale for personal property, §48-4-22. Garnishment.

State taxes remaining unsatisfied, §48-3-13. Property taxes.

The order provided for in Code Section 48-3-16 shall not become final until the expiration of 30 days after its entry, during which time the respondent may appear and assert the defenses he could have asserted prior to the entry of the order; and the court shall so state in its or…

Clerks of court. Real estate transfer tax. Payment to deputy, §48-6-4. Taxation. Executions. Acting for named officers, §48-3-18. DESCENDANTS. Estate tax eliminated, §48-12-1. DESTITUTE PERSONS. Income taxes. Food and other necessaries credit. General provisions, §§48-7A-2, 48-7A…

(a) As used in this Code section, the term: (1) “Delinquent taxpayer” means the person or persons against whom an execution has been issued or the successor in title to the property for which the execution has been issued. (2) “Due diligence” means the performance of a diligent s…

An execution against an agent of a foreign corporation or other foreign company shall be against the chief agent or his successor and shall authorize the executing officer to levy on all property of the agency and to seize its money, notes, and other effects. History. Orig. Code …

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; …

Except for executions issued by the commissioner, all county, municipal, or other tax executions, before or after legal transfer and record, shall be enforced within seven years from: (1) The date of issue; or (2) The time of the last entry upon the tax execution by the officer a…

Tolling of statute of limitations, §48-3-23. Real property ad valorem taxes due in amount of less than $5.00, §48-3-21. State tax executions.

All laws in reference to a period of limitation as to ordinary executions for any purpose or to the length of time or circumstances under which ordinary executions lose their lien in whole or in part are applicable to tax executions. History. Ga. L. 1887, p. 23, § 2; Civil Code 1…

When any execution is issued against a tax collector, tax commissioner, or taxpayer for taxes due the state or a county of the state and the sheriff or other officer levies the execution on property claimed by a person not a party to the execution, the claimant shall make the sam…

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…

Aged persons. Homestead tax deferral for individuals 62 or older. Owner’s annual report on outstanding liens, §48-5-78. Carriers. Motor fuel taxes. Deliveries of motor fuel, §48-9-9. Common carriers. Motor fuel taxes. Motor fuel deliveries, §48-9-9. Contract carriers. Motor fuel …

(a) It is unlawful for any person knowingly and willfully to obstruct or hinder: (1) The commissioner or his or her authorized representatives in the levy of a state tax execution; or (2) Any sheriff, ex officio sheriff, tax commissioner, or municipal levy officer in the levy of …

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…

A defendant against whom an execution has been issued by a tax collector or tax commissioner may select the property upon which the fi. fa. shall be levied. It shall be within the discretion and power of the tax collector or tax commissioner, however, to have the proper officer le…

(a) 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. (b) This article shall only be applicable to state tax executions and to the liens of…

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,…

Levy and collection of tax from municipalities, §48-5-405. COMMON STOCK. Income taxes. Deduction for payment to classified subcontractors, §48-7-38. COMMUNITY AFFAIRS. Contracts. Department of community affairs. Georgia tourism development act. Authority to contract, §48-8-275. De…

Tolling or suspension of execution, §48-3-42. Invalid prior executions, §48-3-42.

Academies. Incorporated academies, §48-5-41. Aged persons. Homestead, §§48-5-47, 48-5-47.1, 48-5-48.3. Exemption from educational taxes of individuals 62 or older, §48-5-52. Falsification of information required, §48-5-53. Nonprofit homes for the aged, §48-5-41. Agricultural produc…

Petition to reduce execution to judgment, §48-3-15. Leviers of executions, §48-3-6. Liability of officers for failure to remit, §48-3-25. Limitation of actions, §§48-3-21 to 48-3-23.1. Administrative discharge of debts or obligations. Commissioner to develop standards, §48-3-23.1…

Replacement of lost or destroyed executions, §48-3-7. Appearances. Petition to reduce execution to judgment. Appearance of respondent. Effect on grace period before final judgment, §48-3-17. Failure of respondent to appear, §48-3-16. Effect on grace period before final judgment, §4…

Notice of levy to owner of security deed or mortgage. Forms, §48-3-10. Motor carriers’ road tax. Levy to collect deficiencies and road taxes due, §48-9-41. Multiple executions. Aggregating, §48-3-6. Municipal property taxes. Paving streets, laying sewers or other improvements. Col…

All executions issued for taxes due the state or any county or municipality of the state, whether issued on assessments for permanent improvements of streets or sewers of a municipality or otherwise, shall bear interest at the rate specified in Code Section 48-2-40 from the time fi…