--- title: Title 48, Chapter 3. Tax Executions collection: code id: code:chapter:48-3 canonical_url: https://georgiacommons.org/code/title/48/chapter/3 md_url: https://georgiacommons.org/code/48-3.md 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.md previous: https://georgiacommons.org/code/48-2.md next: https://georgiacommons.org/code/48-4.md index: https://georgiacommons.org/code/index.md heading: TAX EXECUTIONS title_heading: REVENUE AND TAXATION section_count: 37 full_url: https://georgiacommons.org/code/48-3.md?full=1 --- # Title 48, Chapter 3. Tax Executions Title 48. Revenue and Taxation 37 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-3.md?full=1 (capped, with a pointer to continue). - 48-3-1, Execution for collection of money due the state; affidavit of illegality, reserved (no version in force today), https://georgiacommons.org/code/48-3-1.md - 48-3-2, Executions against foreign corporations, active, https://georgiacommons.org/code/48-3-2.md - 48-3-3, Executions for nonpayment of taxes collectible by tax collectors and tax commissioners, active, https://georgiacommons.org/code/48-3-3.md - 48-3-3.1, Immediate payment or bond when taxpayer likely to act to prejudice or render ineffective proceedings, active, https://georgiacommons.org/code/48-3-3.1.md - 48-3-4, Selection of property to be levied, active, https://georgiacommons.org/code/48-3-4.md - 48-3-5, Geographical scope of tax executions, active, https://georgiacommons.org/code/48-3-5.md - 48-3-6, Levying officers; aggregate multiple executions, active, https://georgiacommons.org/code/48-3-6.md - 48-3-7, Issuance of alias tax execution to replace lost original; conversion of executions into electronic form, active, https://georgiacommons.org/code/48-3-7.md - 48-3-8, Interest on executions, active, https://georgiacommons.org/code/48-3-8.md - 48-3-9, Notice of levy to owner of security deed or mortgage; lists; fees, active, https://georgiacommons.org/code/48-3-9.md - 48-3-10, Form of notice, active, https://georgiacommons.org/code/48-3-10.md - 48-3-11, Form of list of security deeds and mortgages, reserved (no version in force today), https://georgiacommons.org/code/48-3-11.md - 48-3-12, Issuance of garnishments by tax collectors and tax commissioners; proceedings, active, https://georgiacommons.org/code/48-3-12.md - 48-3-13, Procedures to petition to reduce unsatisfied tax execution to final judgment, active, https://georgiacommons.org/code/48-3-13.md - 48-3-14, Procedures to petition to reduce unsatisfied tax execution to final judgment against nonresident; notices, active, https://georgiacommons.org/code/48-3-14.md - 48-3-15, Demand for jury trial and issues available in action to reduce execution to judgment, active, https://georgiacommons.org/code/48-3-15.md - 48-3-16, Procedures when respondent in action to reduce execution to judgment fails to appear, active, https://georgiacommons.org/code/48-3-16.md - 48-3-17, Grace period after order; effect of respondent’s appearance, active, https://georgiacommons.org/code/48-3-17.md - 48-3-18, Deputies acting for named officers; Secretary of State relieved from mailing papers to respondent, active, https://georgiacommons.org/code/48-3-18.md - 48-3-19, Transfer of executions, active, https://georgiacommons.org/code/48-3-19.md - 48-3-20, Interest on transferred executions, active, https://georgiacommons.org/code/48-3-20.md - 48-3-21, Statute of limitations for tax executions, active, https://georgiacommons.org/code/48-3-21.md - 48-3-21.1, Statute of limitations for enforcement of executions for ad valorem taxes of less than $5.00; execution; restriction on adding together taxes to exceed limit, active, https://georgiacommons.org/code/48-3-21.1.md - 48-3-22, Statutory limitations applicable to tax executions, active, https://georgiacommons.org/code/48-3-22.md - 48-3-23, Nulla bona; tolling of statute of limitations, reserved (no version in force today), https://georgiacommons.org/code/48-3-23.md - 48-3-23.1, Authorization for commissioner to develop standards which will provide a mechanism to discharge debts or obligations barred by the statute of limitations, active, https://georgiacommons.org/code/48-3-23.1.md - 48-3-24, Interposition of claims; oath; bond; trial, active, https://georgiacommons.org/code/48-3-24.md - 48-3-25, Remittance of money collected on process, active, https://georgiacommons.org/code/48-3-25.md - 48-3-26, Judicial interference in tax levies, active, https://georgiacommons.org/code/48-3-26.md - 48-3-27, Obstructing levying officers; penalty, active, https://georgiacommons.org/code/48-3-27.md - 48-3-28, Release of state tax execution upon full satisfaction, active, https://georgiacommons.org/code/48-3-28.md - 48-3-29, Publication of information regarding executions; withdrawal, repealed (no version in force today), https://georgiacommons.org/code/48-3-29.md - 48-3-40, Purpose; application; definitions, active, https://georgiacommons.org/code/48-3-40.md - 48-3-41, When executions issue, active, https://georgiacommons.org/code/48-3-41.md - 48-3-42, Filing; effective dates; electronic filings; continuing effectiveness, active, https://georgiacommons.org/code/48-3-42.md - 48-3-43, Availability of information via electronic means; public records; unlawful use of data; regulatory authority, active, https://georgiacommons.org/code/48-3-43.md - 48-3-44, “Released” executions, active, https://georgiacommons.org/code/48-3-44.md