15-5B-13. Filing petition with court operates as stay of enforcement or collection action.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

For effective date, see note.In force today: For effective date, see note.

(a)
Except as provided for in Code Section 48-2-51, involving jeopardy assessments, the filing of a petition with the court shall operate as a stay of any enforcement or collection action by the state revenue commissioner with respect to any tax, penalty, interest, or collection costs that are disputed in the petition until the court decision is finalized, including appeals to any appellate court.#
(b)
Upon petition by the state revenue commissioner, and for good cause shown, the court judge may lift the stay provided for in subsection (a) of this Code section.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 15-5B-13, enacted by Ga. L. 2024, p. 888, § 1-2/HB 1267, effective January 1, 2025.

Editor's notes

For information as to the effective date of this Code section, see the effective date note at the beginning of this chapter.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t15-ch1-11a-(v13)-pdf.pdf, Volume V13, 2020 edition, 2025 supplement, page 29; merge action: added; file SHA-256 d86fd6e4449f.

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