Georgia Commons

Title 48. REVENUE AND TAXATION

Chapter 16. TAX AMNESTY PROGRAM

12 sections · 48-16-1 to 48-16-12

  1. 48-16-1Legislative findings, declarations, and intent.
  2. 48-16-2Short title.
  3. 48-16-3Definitions.
  4. 48-16-4Tax amnesty program; waiver of penalties; duration and applicability of program; forms.
  5. 48-16-5Applicability; effect of audit, assessment, bill, notice, demand for payment, or proceeding; installment agreements; deficiency assessment after amnesty ends.
  6. 48-16-6Amnesty eligibility; effect of pending criminal investigation; interest or penalties paid prior to amnesty request.
  7. 48-16-7Interest on installment agreements; interest on refunded or credited overpayments.
  8. 48-16-8Regulations, forms and instructions, and other actions necessary to implement chapter; publicity of program.
  9. 48-16-9Accounting and reporting of funds collected under amnesty program; disposition of funds.
  10. 48-16-10Imposition of cost of collection fee after amnesty period expires.
  11. 48-16-11Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest.
  12. 48-16-12Willful failure to make return; false returns; willful failure to pay taxes; failure to obey a subpoena or order.