---
title: O.C.G.A. § 48-3-41. When executions issue.
collection: code
id: 48-3-41
cite_as: O.C.G.A. § 48-3-41 (2025)
canonical_url: https://georgiacommons.org/code/48-3-41
md_url: https://georgiacommons.org/code/48-3-41.md
text_url: https://georgiacommons.org/code/48-3-41/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=194
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/48-3.md
previous: https://georgiacommons.org/code/48-3-40.md
next: https://georgiacommons.org/code/48-3-42.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 / TAX EXECUTIONS / UNIFORM SYSTEM FOR FILING STATE TAX EXECUTIONS
---

# O.C.G.A. § 48-3-41. When executions issue.

The department may issue an execution for the collection of any tax, fee, license, penalty, interest, or collection costs due the state once a lien has arisen pursuant to Code Section 48-2-56.

## History

Code 1981, § 48-3-41, enacted by Ga. L. 2017, p. 723, § 9/HB 337; Ga. L. 2018, p. 1, § 4/HB 661.