---
title: O.C.G.A. § 33-2-31. Extension of time for filing tax return or paying tax; payment of interest by taxpayer granted extension.
collection: code
id: 33-2-31
cite_as: O.C.G.A. § 33-2-31 (2025)
canonical_url: https://georgiacommons.org/code/33-2-31
md_url: https://georgiacommons.org/code/33-2-31.md
text_url: https://georgiacommons.org/code/33-2-31/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t33-ch1-22-(v24)-2020-pdf.pdf?sfvrsn=a873240d_0#page=92
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/33-2.md
previous: https://georgiacommons.org/code/33-2-30.md
next: https://georgiacommons.org/code/33-2-32.md
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: INSURANCE / DEPARTMENT AND COMMISSIONER
---

# O.C.G.A. § 33-2-31. Extension of time for filing tax return or paying tax; payment of interest by taxpayer granted extension.

The Commissioner for good cause shown may extend for no more than 30 days the time for filing a tax return or paying any amount required to be paid with any return. The extension may be granted at any time, provided that a request therefor is filed with the Commissioner within or prior to the period for which the extension may be granted. Any taxpayer to whom an extension is granted shall pay, in addition to the tax, interest at the rate of 1 percent per month or fraction thereof until the date of payment.

## History

Code 1933, § 56-228.2, enacted by Ga. L. 1976, p. 1080, § 1.