---
title: O.C.G.A. § 34-8-174. Payment of contributions in event of legal dissolution or distribution.
collection: code
id: 34-8-174
cite_as: O.C.G.A. § 34-8-174 (2025)
canonical_url: https://georgiacommons.org/code/34-8-174
md_url: https://georgiacommons.org/code/34-8-174.md
text_url: https://georgiacommons.org/code/34-8-174/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t34-(v26)-2017-pdf.pdf?sfvrsn=ba91129b_0#page=262
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.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: LABOR AND INDUSTRIAL RELATIONS / EMPLOYMENT SECURITY / CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS
---

# O.C.G.A. § 34-8-174. Payment of contributions in event of legal dissolution or distribution.

In the event of any distribution of an employer’s assets pursuant to an order of any court under the laws of this state, in proceedings relating to the administration of the estate of a decedent, receivership, assignment for benefit of creditors, adjudicated insolvency, composition, dissolution, reorganization, or similar proceedings, contributions then or thereafter due, together with interest, penalties, and cost thereon, shall be paid in full in accordance with laws of this state governing the order of payment of tax liens and tax priorities. In the event of any employer’s adjudication in bankruptcy or judicially confirmed extension proposal, contributions then or thereafter due, together with interest, penalties, and costs thereon, shall be required to be paid in accordance with the laws governing the lien and priority of taxes due this state.

## History

Code 1981, § 34-8-174, enacted by Ga. L. 1991, p. 139, § 1.