---
title: O.C.G.A. § 48-13-57. Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes.
collection: code
id: 48-13-57
cite_as: O.C.G.A. § 48-13-57 (2025)
canonical_url: https://georgiacommons.org/code/48-13-57
md_url: https://georgiacommons.org/code/48-13-57.md
text_url: https://georgiacommons.org/code/48-13-57/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=243
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/48-13.md
previous: https://georgiacommons.org/code/48-13-56.1.md
next: https://georgiacommons.org/code/48-13-58.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 / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS
---

# O.C.G.A. § 48-13-57. Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes.

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.

## History

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