---
title: O.C.G.A. § 48-2-54. Action by commissioner to collect unpaid tax.
collection: code
id: 48-2-54
cite_as: O.C.G.A. § 48-2-54 (2025)
canonical_url: https://georgiacommons.org/code/48-2-54
md_url: https://georgiacommons.org/code/48-2-54.md
text_url: https://georgiacommons.org/code/48-2-54/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=42
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/48-2-53.md
next: https://georgiacommons.org/code/48-2-54.1.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. § 48-2-54. Action by commissioner to collect unpaid tax.

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.

## 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.