---
title: O.C.G.A. § 14-5-21. Fees; report; refunds.
collection: code
id: 14-5-21
cite_as: O.C.G.A. § 14-5-21 (2025)
canonical_url: https://georgiacommons.org/code/14-5-21
md_url: https://georgiacommons.org/code/14-5-21.md
text_url: https://georgiacommons.org/code/14-5-21/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t14-(v12)-2017-pdf.pdf?sfvrsn=507372ea_0#page=830
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/14-5.md
previous: https://georgiacommons.org/code/14-5-20.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CORPORATIONS, PARTNERSHIPS, AND ASSOCIATIONS / MISCELLANEOUS PROVISIONS RELATING TO CORPORATIONS / CORPORATION COMMISSIONER
---

# O.C.G.A. § 14-5-21. Fees; report; refunds.

All fees collected by the Secretary of State shall be paid into the state treasury for the use of the state, and the Secretary of State shall include in his or her annual reports a full statement of all fees collected or received under Chapters 2 through 5 of this title and the disposition thereof. The Secretary of State shall be authorized to establish, by rule or regulation, a procedure by which his or her office shall refund fees collected in error or overpayment or to which the state is otherwise not entitled.

## History

Ga. L. 1906, p. 105, § 6; Civil Code 1910, § 2213; Ga. L. 1931, p. 7, § 86; Code 1933, § 22-1702; Code 1933, § 22-5202, enacted by Ga. L. 1968, p. 565, § 1; Ga. L. 2011, p. 558, § 3/SB 121.