Official Code of Georgia Annotated

Title 44. PROPERTY · Chapter 14. MORTGAGES, CONVEYANCES TO SECURE DEBT, AND LIENS · Article 8. LIENS · Part 13. REGISTRATION OF LIENS FOR FEDERAL TAXES

44-14-570. Purpose.

Active

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

It is the purpose of this part to conform to Section 6323 of the United States Internal Revenue Code as amended by Public Law 89-719, entitled the Federal Tax Lien Act of 1966.

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

Ga. L. 1968, p. 561, § 2; Ga. L. 1987, p. 191, § 9.

Editor's notes

Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provided that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply. Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by that Act. Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that provisions of the federal Tax Reform Act of 1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as they become effective for federal purposes.

Other notes

U.S. Code.: Section 6323 of the U.S. Internal Revenue Code, as referred to in this Code section, is codified as 26 U.S.C. 6323.

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 t44-ch8-15-(v32)-2022-pdf.pdf, Volume V32, 2022 edition, pages 878 to 879; merge action: carried; file SHA-256 02e72213893a.