---
title: O.C.G.A. § 9-3-7. When mutual accounts postpone running of limitations.
collection: code
id: 9-3-7
cite_as: O.C.G.A. § 9-3-7 (2025)
canonical_url: https://georgiacommons.org/code/9-3-7
md_url: https://georgiacommons.org/code/9-3-7.md
text_url: https://georgiacommons.org/code/9-3-7/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t9-ch1-10-(v6)-2023-pdf.pdf?sfvrsn=f3cabc45_0#page=170
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/9-3.md
previous: https://georgiacommons.org/code/9-3-6.md
next: https://georgiacommons.org/code/9-3-20.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: CIVIL PRACTICE / LIMITATIONS OF ACTIONS / GENERAL PROVISIONS
---

# O.C.G.A. § 9-3-7. When mutual accounts postpone running of limitations.

The statute of limitations for a mutual account begins to run on the date of the last item thereof. A mutual account must include an indebtedness on both sides. Mere entries of credits of partial payments shall not be sufficient.

## History

Civil Code 1895, § 3769; Civil Code 1910, § 4363; Code 1933, § 3-707.

## History of Section.

This Code section is derived from the decision in Lark v. Cheatham, 80 Ga. 1, 5 S.E. 290 (1888).