Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT · Article 2. ADMINISTRATION

48-2-38. Due date; interest on deferred taxes.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

(a)
Except as otherwise expressly provided by law, all state taxes and licenses except ad valorem and income taxes shall be due and payable either with the return or within 45 days after notice, as the case may be.#
(b)
When the collection of any tax specified in subsection (a) of this Code section is deferred under any law and unless a higher rate of interest or penalty is fixed by law, interest at the rate specified in Code Section 48-2-40 shall be collected thereon from the due date until the date of payment.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1937-38, Ex. Sess., p. 77, § 28; Code 1933, § 91A-235, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 2; Ga. L. 2025, p. 738, § 1-2/SB 141, effective July 1, 2025.

Amendments

The 2025 amendment, effective July 1, 2025, substituted “45 days” for “30 days” in subsection (a).

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-pdf.pdf, Volume V36, 2024 edition, 2025 supplement, page 39; merge action: replaced; file SHA-256 b339db83460c.

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