48-2-36. Extension of time for returns.

The commissioner may grant, upon written request, a reasonable extension of time for filing returns, declarations, or other documents required under state revenue laws whenever, in the reasonable exercise of such commissioner’s judgment, a good cause for the extension exists. The commissioner shall keep a record of every extension granted and the reason for the extension. No extension or extensions, except as otherwise expressly provided by law, shall aggregate more than six months, nor shall any extension of time for filing returns, except as otherwise expressly provided by law, operate to delay the payment of a tax unless a bond satisfactory to the commissioner is posted. In no event shall the commissioner extend the time of filing returns which are required to be filed with the tax receiver or tax commissioner.#

Notwithstanding any other provision in the laws of this state, in the case of a taxpayer determined by the commissioner to be affected by a Federally declared disaster, as such term is defined in Internal Revenue Code Section 165(i)(5), a fire with respect to which assistance is provided under Section 420 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, or a terroristic or military action, as defined in Internal Revenue Code Section 692(c)(2), the commissioner may specify a period of up to one year that may be disregarded in determining, under the laws of this state, in respect of any tax liability, fee liability, or other liability of such taxpayer:#

1. (1)

   Whether any of the actions described in subsection (c) of this Code section were performed within the time prescribed therefor, determined without regard to extension under any other provision of the laws of this state for periods after the date, as determined by the commissioner, of such disaster or action;#

2. (2)

   The amount of any interest, penalty, or addition to the taxes, fees, or other liability for periods after the date, as determined by the commissioner, of such disaster or action; and#

3. (3)

   The amount of any refund.#

Actions which may be extended:#

1. (1)

   Filing any return of taxes, fees, or other liability;#

2. (2)

   Payment of any taxes, fees, or other liability or any installment thereof;#

3. (3)

   Filing a petition with the superior court, the Georgia Tax Court in accordance with Chapter 5B of Title 15, the “Georgia Tax Court Act of 2025,” or the Office of State Administrative Hearings as allowed under the laws of this state;#

4. (4)

   Allowance of a refund of any taxes, fees, or other liability;#

5. (5)

   Filing a claim for refund of any taxes, fees, or other liability;#

6. (6)

   Bringing suit upon any such claim for refund;#

7. (7)

   Assessment of any taxes, fees, or other liability;#

8. (8)

   Giving or making any notice, assessment, or demand for the payment of any taxes, fees, or other liability;#

9. (9)

   Collection, by the commissioner, by tax execution, or otherwise, of the amount of any liability of any taxes, fees, or other liability;#

10. (10)

    Bringing suit by the department, or any officer on its behalf, in respect of any liability in respect of any taxes, fees, or other liability; and#

11. (11)

    Any other action required or permitted under the laws administered by the commissioner.#

The commissioner may grant, upon written request, a reasonable extension of time for filing returns, declarations, or other documents required under state revenue laws whenever, in the reasonable exercise of such commissioner’s judgment, a good cause for the extension exists. The commissioner shall keep a record of every extension granted and the reason for the extension. No extension or extensions, except as otherwise expressly provided by law, shall aggregate more than six months, nor shall any extension of time for filing returns, except as otherwise expressly provided by law, operate to delay the payment of a tax unless a bond satisfactory to the commissioner is posted. In no event shall the commissioner extend the time of filing returns which are required to be filed with the tax receiver or tax commissioner.#

Notwithstanding any other provision in the laws of this state, in the case of a taxpayer determined by the commissioner to be affected by a Federally declared disaster, as such term is defined in Internal Revenue Code Section 165(i)(5), a fire with respect to which assistance is provided under Section 420 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, or a terroristic or military action, as defined in Internal Revenue Code Section 692(c)(2), the commissioner may specify a period of up to one year that may be disregarded in determining, under the laws of this state, in respect of any tax liability, fee liability, or other liability of such taxpayer:#

1. (1)

   Whether any of the actions described in subsection (c) of this Code section were performed within the time prescribed therefor, determined without regard to extension under any other provision of the laws of this state for periods after the date, as determined by the commissioner, of such disaster or action;#

2. (2)

   The amount of any interest, penalty, or addition to the taxes, fees, or other liability for periods after the date, as determined by the commissioner, of such disaster or action; and#

3. (3)

   The amount of any refund.#

Actions which may be extended:#

1. (1)

   Filing any return of taxes, fees, or other liability;#

2. (2)

   Payment of any taxes, fees, or other liability or any installment thereof;#

3. (3)

   Filing a petition with the superior court, the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50, or the Office of State Administrative Hearings as allowed under the laws of this state;#

4. (4)

   Allowance of a refund of any taxes, fees, or other liability;#

5. (5)

   Filing a claim for refund of any taxes, fees, or other liability;#

6. (6)

   Bringing suit upon any such claim for refund;#

7. (7)

   Assessment of any taxes, fees, or other liability;#

8. (8)

   Giving or making any notice, assessment, or demand for the payment of any taxes, fees, or other liability;#

9. (9)

   Collection, by the commissioner, by tax execution, or otherwise, of the amount of any liability of any taxes, fees, or other liability;#

10. (10)

    Bringing suit by the department, or any officer on its behalf, in respect of any liability in respect of any taxes, fees, or other liability; and#

11. (11)

    Any other action required or permitted under the laws administered by the commissioner.#