---
title: O.C.G.A. § 48-2-38. Due date; interest on deferred taxes.
collection: code
id: 48-2-38
cite_as: O.C.G.A. § 48-2-38 (2025)
canonical_url: https://georgiacommons.org/code/48-2-38
md_url: https://georgiacommons.org/code/48-2-38.md
text_url: https://georgiacommons.org/code/48-2-38/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=39
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/48-2-37.md
next: https://georgiacommons.org/code/48-2-39.md
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 / STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT / ADMINISTRATION
---

# O.C.G.A. § 48-2-38. Due date; interest on deferred taxes.

(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.

## 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).