---
title: Title 48, Chapter 16. Tax Amnesty Program
collection: code
id: code:chapter:48-16
canonical_url: https://georgiacommons.org/code/title/48/chapter/16
md_url: https://georgiacommons.org/code/48-16.md
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.md
previous: https://georgiacommons.org/code/48-15.md
next: https://georgiacommons.org/code/48-16A.md
index: https://georgiacommons.org/code/index.md
heading: TAX AMNESTY PROGRAM
title_heading: REVENUE AND TAXATION
section_count: 12
full_url: https://georgiacommons.org/code/48-16.md?full=1
---

# Title 48, Chapter 16. Tax Amnesty Program

Title 48. Revenue and Taxation

12 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-16.md?full=1 (capped, with a pointer to continue).

- 48-16-1, Legislative findings, declarations, and intent, active, https://georgiacommons.org/code/48-16-1.md
- 48-16-2, Short title, active, https://georgiacommons.org/code/48-16-2.md
- 48-16-3, Definitions, active, https://georgiacommons.org/code/48-16-3.md
- 48-16-4, Tax amnesty program; waiver of penalties; duration and applicability of program; forms, active, https://georgiacommons.org/code/48-16-4.md
- 48-16-5, Applicability; effect of audit, assessment, bill, notice, demand for payment, or proceeding; installment agreements; deficiency assessment after amnesty ends, active, https://georgiacommons.org/code/48-16-5.md
- 48-16-6, Amnesty eligibility; effect of pending criminal investigation; interest or penalties paid prior to amnesty request, active, https://georgiacommons.org/code/48-16-6.md
- 48-16-7, Interest on installment agreements; interest on refunded or credited overpayments, active, https://georgiacommons.org/code/48-16-7.md
- 48-16-8, Regulations, forms and instructions, and other actions necessary to implement chapter; publicity of program, active, https://georgiacommons.org/code/48-16-8.md
- 48-16-9, Accounting and reporting of funds collected under amnesty program; disposition of funds, active, https://georgiacommons.org/code/48-16-9.md
- 48-16-10, Imposition of cost of collection fee after amnesty period expires, active, https://georgiacommons.org/code/48-16-10.md
- 48-16-11, Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest, active, https://georgiacommons.org/code/48-16-11.md
- 48-16-12, Willful failure to make return; false returns; willful failure to pay taxes; failure to obey a subpoena or order, active, https://georgiacommons.org/code/48-16-12.md