---
title: O.C.G.A. § 48-15-9. Assessment and collection of tax.
collection: code
id: 48-15-9
cite_as: O.C.G.A. § 48-15-9 (2025)
canonical_url: https://georgiacommons.org/code/48-15-9
md_url: https://georgiacommons.org/code/48-15-9.md
text_url: https://georgiacommons.org/code/48-15-9/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=294
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/48-15.md
previous: https://georgiacommons.org/code/48-15-8.md
next: https://georgiacommons.org/code/48-15-10.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 / EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES
---

# O.C.G.A. § 48-15-9. Assessment and collection of tax.

The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in the same manner and to the same extent as provided in this title for any other state tax assessed and collected by the commissioner.

## History

Code 1981, § 48-15-9, enacted by Ga. L. 1990, p. 1231, § 1.