Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 7. INCOME TAXES · Article 4. PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION

48-7-84. Actions in restraint of assessment or collection of income tax.

Active

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

No action for the purpose of restraining the assessment or collection of any tax under this chapter shall be maintained in any court.

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.

Ga. L. 1931, Ex. Sess., p. 24, § 40; Code 1933, § 92-3307; Code 1933, § 91A-3805, enacted by Ga. L. 1978, p. 309, § 2.

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

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, page 565; merge action: carried; file SHA-256 94ae5e1b204a.