---
title: O.C.G.A. § 34-8-271. Legislative findings, declarations, and intent.
collection: code
id: 34-8-271
cite_as: O.C.G.A. § 34-8-271 (2025)
canonical_url: https://georgiacommons.org/code/34-8-271
md_url: https://georgiacommons.org/code/34-8-271.md
text_url: https://georgiacommons.org/code/34-8-271/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=329
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/34-8.md
previous: https://georgiacommons.org/code/34-8-270.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: LABOR AND INDUSTRIAL RELATIONS / EMPLOYMENT SECURITY / UNEMPLOYMENT TAX AMNESTY
---

# O.C.G.A. § 34-8-271. Legislative findings, declarations, and intent.

The General Assembly finds and declares that a public purpose is served by the waiver of interest on unemployment tax, penalties, and criminal prosecution in return for the immediate reporting and payment of previously underreported, unreported, or unpaid unemployment contributions liabilities. The General Assembly further finds and declares that the benefits gained through this program include, among other things, increased collection of certain currently owed unemployment contributions, permanently bringing into the unemployment insurance system employers who have been evading payment of unemployment contributions and providing an opportunity for such employers to satisfy unemployment contributions obligations before stepped-up unemployment tax enforcement programs take effect. It is the intention of the General Assembly in enacting this article that the unemployment tax amnesty program provided under this article be a one-time occurrence which shall not be repeated in the future because employers’ expectations of any future amnesty programs could have a counterproductive effect on compliance under this article.

## History

Code 1981, § 34-8-271, enacted by Ga. L. 1994, p. 837, § 1.