---
title: O.C.G.A. § 48-3-1. Execution for collection of money due the state; affidavit of illegality.
collection: code
id: 48-3-1
cite_as: O.C.G.A. § 48-3-1 (2025)
canonical_url: https://georgiacommons.org/code/48-3-1
md_url: https://georgiacommons.org/code/48-3-1.md
text_url: https://georgiacommons.org/code/48-3-1/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=158
date: 2025
status: reserved
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/48-3.md
previous: https://georgiacommons.org/code/48-2-110.md
next: https://georgiacommons.org/code/48-3-2.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / TAX EXECUTIONS / GENERAL PROVISIONS
---

# O.C.G.A. § 48-3-1. Execution for collection of money due the state; affidavit of illegality.

No text is printed for this reserved section.

## History

Ga. L. 1889, p. 29, § 7; Civil Code 1895, § 789; Civil Code 1910, § 1041; Ga. L. 1916, p. 34, § 1; Ga. L. 1927, p. 136, § 1; Ga. L. 1931, p. 7, § 80; Ga. L. 1931, Ex. Sess., p. 24, § 39; Code 1933, §§ 92-2706, 92-3306, 92-7301; Ga. L. 1937, p. 109, § 19; Ga. L. 1951, p. 360, § 19; Ga. L. 1952, p. 334, § 2; Code 1933, § 91A-301, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 5; Ga. L. 1997, p. 734, § 3; Ga. L. 2012, p. 318, § 6/HB 100; repealed by Ga. L. 2017, p. 723, § 4/HB 337, effective January 1, 2018.

## Editor's Notes

Ga. L. 2017, p. 723, § 4/HB 337 repealed and reserved this Code section, effective January 1, 2018.

## Law Reviews

For article discussing and comparing the principal means by which the Georgia taxpayer may obtain judicial review of his state tax liability with emphasis on income and sales taxes, see 27 Mercer L. Rev. 309 (1975).