---
title: O.C.G.A. § 48-7-84. Actions in restraint of assessment or collection of income tax.
collection: code
id: 48-7-84
cite_as: O.C.G.A. § 48-7-84 (2025)
canonical_url: https://georgiacommons.org/code/48-7-84
md_url: https://georgiacommons.org/code/48-7-84.md
text_url: https://georgiacommons.org/code/48-7-84/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=565
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/48-7.md
previous: https://georgiacommons.org/code/48-7-83.md
next: https://georgiacommons.org/code/48-7-85.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 / INCOME TAXES / PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION"
---

# O.C.G.A. § 48-7-84. Actions in restraint of assessment or collection of income tax.

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

## History

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