---
title: O.C.G.A. § 48-16A-7. Interest on installment agreements or refunded or credited overpayments.
collection: code
id: 48-16A-7
cite_as: O.C.G.A. § 48-16A-7 (2025)
canonical_url: https://georgiacommons.org/code/48-16A-7
md_url: https://georgiacommons.org/code/48-16A-7.md
text_url: https://georgiacommons.org/code/48-16A-7/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=308
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/48-16A.md
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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 / PROPERTY TAX AMNESTY PROGRAM
---

# O.C.G.A. § 48-16A-7. Interest on installment agreements or refunded or credited overpayments.

(a) All installment agreements authorized under subsection (c) of Code Section 48-16A-5 shall, if required, bear interest on the outstanding amount of tax due during the installment period at the rate prescribed under Code Section 48-2-40.

(b) Notwithstanding any other provisions of this title, if any overpayment of ad valorem tax under this chapter is refunded or credited within 180 days after the return is filed, no interest shall be allowed.

## History

Code 1981, § 48-16A-7, enacted by Ga. L. 1994, p. 428, § 3.