---
title: O.C.G.A. § 48-12-1. Elimination of estate taxes and returns; prior taxable years not applicable.
collection: code
id: 48-12-1
cite_as: O.C.G.A. § 48-12-1 (2025)
canonical_url: https://georgiacommons.org/code/48-12-1
md_url: https://georgiacommons.org/code/48-12-1.md
text_url: https://georgiacommons.org/code/48-12-1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=140
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/48-12.md
previous: https://georgiacommons.org/code/48-11-30.md
next: https://georgiacommons.org/code/48-13-1.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: REVENUE AND TAXATION / ESTATE TAX
---

# O.C.G.A. § 48-12-1. Elimination of estate taxes and returns; prior taxable years not applicable.

(a) On and after July 1, 2014, there shall be no estate taxes levied by the state and no estate tax returns shall be required by the state.

(b) Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the enactment of this Code section and shall continue to be governed by the provisions of general law as it existed immediately prior to July 1, 2014.

(c) This Code section shall not abate any prosecution, punishment, penalty, administrative proceeding or remedy, or civil action related to any violation of law committed prior to July 1, 2014.

## History

Code 1981, § 48-12-1, enacted by Ga. L. 2014, p. 762, § 1/HB 658.