Official Code of Georgia Annotated

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

48-2-54. Action by commissioner to collect unpaid tax.

Active

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

In the event any taxpayer fails to pay any tax due, the commissioner shall notify the taxpayer and his or her surety or sureties by mailing a letter to their post office addresses last known to the commissioner. If, after 45 days of mailing the notice, the amount due remains unpaid, the commissioner shall bring an action to collect the amount due, including, but not limited to, penalties, interest, and costs. It shall not be necessary to make the defaulting taxpayer a party to any action that may be brought against his or her surety or sureties.

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, § 40; Code 1933, § 91A-249, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2025, p. 738, § 1-5/SB 141, effective July 1, 2025.

Amendments

The 2025 amendment, effective July 1, 2025, inserted “or her” in the first and last sentences; and substituted “45 days” for “30 days” in the second sentence.

Read the official page (the state's PDF, opened at the page this text was read from).

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 42; merge action: replaced; file SHA-256 b339db83460c.