---
title: O.C.G.A. § 48-2-41. Authority to waive interest on unpaid taxes.
collection: code
id: 48-2-41
cite_as: O.C.G.A. § 48-2-41 (2025)
canonical_url: https://georgiacommons.org/code/48-2-41
md_url: https://georgiacommons.org/code/48-2-41.md
text_url: https://georgiacommons.org/code/48-2-41/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=103
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/48-2-40.md
next: https://georgiacommons.org/code/48-2-42.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. § 48-2-41. Authority to waive interest on unpaid taxes.

The commissioner may waive the collection of any interest, in whole or in part, due the state on any unpaid taxes whenever or to the extent that he reasonably determines that the delay in payment of the taxes was attributable to the action or inaction of the department.

## History

Ga. L. 1960, p. 990, § 2; Code 1933, § 91A-238, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48.