Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Article 3. EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS

48-13-57. Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes.

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

The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes; Code Section 48-2-43, relating to authority to waive penalties; and Code Section 48-2-49, relating to periods of limitation for assessment of taxes imposed by this title, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section.

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.

Code 1981, § 48-13-57, enacted by Ga. L. 2000, p. 1325, § 4.

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

Text read from t48-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, page 243; merge action: carried; file SHA-256 7933c78e4182.