---
title: O.C.G.A. § 7-3-18. Tax on interest — Penalties for late or fraudulent tax payments.
collection: code
id: 7-3-18
cite_as: O.C.G.A. § 7-3-18 (2025)
canonical_url: https://georgiacommons.org/code/7-3-18
md_url: https://georgiacommons.org/code/7-3-18.md
text_url: https://georgiacommons.org/code/7-3-18/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t7-t8-(v5)-2024-pdf.pdf?sfvrsn=6386add7_0#page=673
date: 2025
status: repealed
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/7-3.md
previous: https://georgiacommons.org/code/7-3-17.md
next: https://georgiacommons.org/code/7-3-20.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: BANKING AND FINANCE / INSTALLMENT LOANS / OPERATING PROCEDURES
---

# O.C.G.A. § 7-3-18. Tax on interest — Penalties for late or fraudulent tax payments.

No text is printed for this repealed section.

## History

Ga. L. 1955, Ex. Sess., p. 57, § 3; Code 1981, § 7-3-21; Code 1981, § 7-3-18, as redesignated by Ga. L. 2020, p. 156, § 2/SB 462; repealed by Ga. L. 2022, p. 220, § 42/HB 891, effective July 1, 2022.

## Editor's Notes

Ga. L. 2022, p. 220, § 42/HB 891 repealed and reserved this Code section, effective July 1, 2022. Subsequently, Ga. L. 2025, p. 1029, § 7(7)/SB 153, part of an Act to revise, modernize, and correct the Code, repealed the reservation of this Code section, effective July 1, 2025.