--- title: O.C.G.A. § 48-2-36. Extension of time for returns. collection: code id: 48-2-36 cite_as: O.C.G.A. § 48-2-36 (2025) canonical_url: https://georgiacommons.org/code/48-2-36 md_url: https://georgiacommons.org/code/48-2-36.md text_url: https://georgiacommons.org/code/48-2-36/text source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-pdf.pdf?sfvrsn=3fc8d300_0#page=37 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/48-2.md previous: https://georgiacommons.org/code/48-2-35.1.md next: https://georgiacommons.org/code/48-2-37.md index: https://georgiacommons.org/code/index.md version: Effective July 1, 2026. in_force: true other_versions: - version: Effective until July 1, 2026. in_force: false md_url: https://georgiacommons.org/code/48-2-36.md?version=until+July+1%2C+2026 current_through: Including Acts of the 2025 Regular Session of the General Assembly heading_path: REVENUE AND TAXATION / STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT / ADMINISTRATION extraction_warnings: - dehyphenation_unverified:admin-istered - version_added_beside_bound:48-2-36 --- # O.C.G.A. § 48-2-36. Extension of time for returns. (a) 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. (b) 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) 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) 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) The amount of any refund. (c) Actions which may be extended: (1) Filing any return of taxes, fees, or other liability; (2) Payment of any taxes, fees, or other liability or any installment thereof; (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) Allowance of a refund of any taxes, fees, or other liability; (5) Filing a claim for refund of any taxes, fees, or other liability; (6) Bringing suit upon any such claim for refund; (7) Assessment of any taxes, fees, or other liability; (8) Giving or making any notice, assessment, or demand for the payment of any taxes, fees, or other liability; (9) Collection, by the commissioner, by tax execution, or otherwise, of the amount of any liability of any taxes, fees, or other liability; (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) Any other action required or permitted under the laws administered by the commissioner. ## History Ga. L. 1937-38, Ex. Sess., p. 77, § 27; Code 1933, § 91A-234, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2006, p. 200, § 4/HB 1310; Ga. L. 2012, p. 318, § 3/HB 100; Ga. L. 2016, p. 864, § 48/HB 737; Ga. L. 2022, p. 316, § 2/HB 1320; Ga. L. 2024, p. 888, § 3-6/HB 1267, effective July 1, 2026. ## Editor's Notes Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, not codified by the General Assembly, provides that the 2024 amendments to this Code section shall only become effective on July 1, 2026, upon the ratification of a resolution at the November, 2024, state-wide general election that amends the Constitution so as to authorize the General Assembly to provide by general law for the establishment of the Georgia Tax Court with state-wide jurisdiction. If such a resolution is not so ratified, then the amendments to this Code section shall not become effective and shall stand repealed on January 1, 2025. The constitutional amendment proposed in Ga. L. 2024, p. 1189, authorizing the establishment of the state-wide Georgia Tax Court, was approved by a majority of the qualified voters voting at the general election held on November 5, 2024. ## Amendments The 2024 amendment, effective July 1, 2026, substituted “Georgia Tax Court in accordance with Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025,’” for “Georgia Tax Tribunal in accordance with Chapter 13A of Title 50,” in paragraph (c)(3). ## Delayed Effective Date Code Section 48-2-36 is set out twice in this Code. This version is effective July 1, 2026. For version effective until July 1, 2026, see the preceding version.