---
title: O.C.G.A. § 48-16-1. Legislative findings, declarations, and intent.
collection: code
id: 48-16-1
cite_as: O.C.G.A. § 48-16-1 (2025)
canonical_url: https://georgiacommons.org/code/48-16-1
md_url: https://georgiacommons.org/code/48-16-1.md
text_url: https://georgiacommons.org/code/48-16-1/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=295
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/48-16.md
previous: https://georgiacommons.org/code/48-15-11.md
next: https://georgiacommons.org/code/48-16-2.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 / TAX AMNESTY PROGRAM
---

# O.C.G.A. § 48-16-1. Legislative findings, declarations, and intent.

The General Assembly finds and declares that a public purpose is served by the waiver of tax penalties and criminal prosecution in return for the immediate reporting and payment of previously underreported, unreported, or unpaid tax liabilities. The General Assembly further finds and declares that the benefits gained through this program include, among other things, increased collection of certain currently owed taxes, permanently bringing into the tax system taxpayers who have been evading payment of taxes and providing an opportunity for taxpayers to satisfy tax obligations before stepped-up tax enforcement programs take effect. It is the intention of the General Assembly in enacting this chapter that the tax amnesty program provided under this chapter be a one-time occurrence which shall not be repeated in the future because taxpayers’ expectations of any future amnesty programs could have a counterproductive effect on compliance under this chapter.

## History

Code 1981, § 48-16-1, enacted by Ga. L. 1992, p. 1249, § 1; Ga. L. 1993, p. 91, § 48.