Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-13-53.6 Unpaid tax
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The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. History. Code 1981, § 48-13-53.6, enacted by Ga. L. 2000, p. 1325, § 3. 224 48-13-54 SPECIFIC, BUSINESS, & OCCUPATION TAXES 48-1…
O.C.G.A. § 48-13-54 NECESSARIES
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Income taxes. Food and other necessaries credit, §§48-7A-2, 48-7A-3. NEEDY PERSONS. Income taxes. Food and other necessaries credit, §§48-7A-2, 48-7A-3. NEGLIGENCE. Ordinary care or diligence. Property taxes. Liability of tax collector, tax commissioner, etc., §48-5-158. NEWSPAPE…
O.C.G.A. § 48-13-56 Annual report to Department of Community Affairs
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Each county or municipality imposing a tax as authorized by this article shall, as a condition of continuing authorization to impose the tax, annually file with the Department of Community Affairs a report specifying the rate of taxation and amounts collected and expended pursuant…
O.C.G.A. § 48-13-56.1 Taxation
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Powers of commissioner, §48-2-8. Tobacco and alternative nicotine products taxes. Powers of special agents and enforcement officers, §48-11-19. Stock of cigars and cigarettes, §48-11-11. INTERSTATE COMMERCE.
O.C.G.A. § 48-13-58 Penalties added to tax for failure to pay
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(a) When any innkeeper fails to make any return or to pay the full amount of the tax required by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of 5 percent or $5.00, whichever is greater, if th…
O.C.G.A. § 48-13-59 Failure to collect taxes; punishment
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(a) It shall be unlawful for any innkeeper to fail, neglect, or refuse to collect the tax provided in this article, either by himself or herself or through his or her agents or employees. (b) In addition to the penalty of being liable for and paying the tax himself or herself, an…
O.C.G.A. § 48-13-60 Unlawful returns; punishment
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(a) It shall be unlawful for any innkeeper required by this article to make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article. (b) Any person who violates subsection (a) of this Code section shall be guilt…
O.C.G.A. § 48-13-61 Failure to furnish return; punishment
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(a) It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority imposing a tax under this article…
O.C.G.A. § 48-13-62 Failure to keep and open records; punishment
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(a) It shall be unlawful for any innkeeper subject to this article to fail to keep records or to fail to open the records to inspection as required by law. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. History. Code 1981, § 48-1…
O.C.G.A. § 48-13-63 Income taxes
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Current income tax payment. Estimated tax. Willful failure to pay, §48-7-127. Corporations, §48-7-127. Evading or defeating tax. Attempts, §48-7-127. Exemption certificates. False certificates, §48-7-127. Notice of delinquency. Violations, §48-7-127. Notice of special accounting. F…
O.C.G.A. § 48-13-70 Definition
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As used in this article, the term “corporation” includes, but is not limited to, associations, professional associations organized pursuant to Chapter 10 of Title 14, and insurance companies. History. Ga. L. 1931, Ex. Sess., p. 24, § 2; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-30…
O.C.G.A. § 48-13-75 Imposition of tax, §48-13-72
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Income taxes. Combining net worth. Tax return with state income tax return, §48-13-77. Insurance companies. Exemption of companies separately taxed, §48-13-71. Interest. Penalties, §48-13-79. Payment of tax, §48-13-77. Due date, §48-13-76. Effect, §48-13-78. Failure to pay timely…
O.C.G.A. § 48-13-76 Foreign corporations
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Apportionment of net worth, §48-13-75. Imposition of tax, §48-13-72.
O.C.G.A. § 48-13-78 Period for payment of tax; effect
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For corporations other than Georgia Subchapter “S” corporations, the tax imposed by this article shall be paid to the commissioner on or before the fifteenth day of the fourth calendar month beginning with the first calendar month of the tax period. For Georgia Subchapter “S” corpo…
O.C.G.A. § 48-13-79 Definition
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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…
O.C.G.A. § 48-13-9 Home Builders Ass’n of Savannah v
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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…
O.C.G.A. § 48-13-9.1 Civil action; attorney’s fees
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A civil action to enforce the limitation on regulatory fees set out in Code Section 48-13-9 may be filed after the exhaustion of administrative remedies. The prevailing party in such an action shall be awarded reasonable attorney’s fees. History. Code 1981, § 48-13-9.1, enacted by…
O.C.G.A. § 48-13-90 Legislative purpose and intent
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It is declared to be the purpose and intent of the General Assembly that: (1) Each county and municipality in this state shall be authorized to levy certain excise taxes as provided in this article; and (2) Funds derived from such tax shall be made available for the purpose of pr…
O.C.G.A. § 48-13-91 Definitions
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As used in this article, the term: (1) “Rental charge” means the total value received by a rental motor vehicle concern for the rental or lease for 31 or fewer consecutive days of a rental motor vehicle, including the total cash and nonmonetary consideration for the rental or lea…
O.C.G.A. § 48-13-92 Special districts
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Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each distr…
O.C.G.A. § 48-13-94 Reimbursement for persons collecting tax
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Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payme…
O.C.G.A. § 48-13-95 Local powers and procedures
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The manner of imposition, payment, and collection of the tax and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article. History. Code 1981, § 48-13-95, enacted by Ga. L. 1996, p. 1639…
O.C.G.A. § 48-13-96 Auditor’s report
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As a part of the audit report required under Code Section 36-81-7, the auditor shall include, in a separate schedule, a report of the revenues and expenditures pertaining to the tax under this article. 246 48-13-96 SPECIFIC, BUSINESS, & OCCUPATION TAXES 48-13-110 History. Code 19…
O.C.G.A. § 48-13-97 Auditor’s report, §48-13-96
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Cash and credit rental charges. Reported on either cash or accrual basis of accounting, §48-13-97. Collection of excise tax, §48-13-93. Definition, §48-13-91. Expenditure of taxes, §48-13-93. Legislative intent, §48-13-90. Levy of excise tax, §48-13-93. Local powers and procedures…
O.C.G.A. § 48-14-1 Editor’s notes
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— Ga. L. 2012, p. 446, § 3-1/HB 642, not codified by the General Assembly, provides that: ‘‘Personnel, equipment, and facilities that were assigned to the State Personnel Administration as of June 30, 2012, shall be transferred to the Department of Administrative Services on the e…
O.C.G.A. § 48-14-2 Tourism
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Excise tax on rooms, lodgings and accommodations. General provisions, §§48-13-50 to 48-13-63. Georgia tourism development act, §§48-8-270 to 48-8-277. Trade shows. Excise tax on rooms, lodgings and accommodations. General provisions, §§48-13-50 to 48-13-63. TVA.
O.C.G.A. § 48-15-11 Immunity from criminal prosecution
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No immunity, §48-15-1. Imposition of tax, §48-15-3. Lawful possession of marijuana or controlled substance. Exemption of persons, §48-15-4. 386 INDEX DRUGS —Cont’d Excise tax on marijuana and controlled substances —Cont’d Payment of tax. Time, §48-15-7. Rate of tax, §48-15-6. Cal…
O.C.G.A. § 48-15-2 Definitions
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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…
O.C.G.A. § 48-15-3 Imposition of tax
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(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…
O.C.G.A. § 48-15-4 Exemption
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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…
O.C.G.A. § 48-15-5 Calculation of tax
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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 278 …
O.C.G.A. § 48-15-6 Tax rates
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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…
O.C.G.A. § 48-15-7 Time of payment of tax; report forms
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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…
O.C.G.A. § 48-15-8 Enforcement and administration of chapter
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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…
O.C.G.A. § 48-15-9 Assessment and collection of tax
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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…
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.
O.C.G.A. § 48-16A-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 underreturned, unreturned, or unpaid state and local ad valorem tax liabilities. The Gene…
O.C.G.A. § 48-16A-10 Cost of collection fee
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(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 …
O.C.G.A. § 48-16A-2 Short title
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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. 48-16A-3. Definitions.
O.C.G.A. § 48-16A-3 Definitions
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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…
O.C.G.A. § 48-16A-4 Prior to January 1, 1980
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Continuation of use and effect, §48-1-3. Water and sewer projects and costs.
O.C.G.A. § 48-16A-5 Requirements for participation in program by eligible taxpayers
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(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…