Georgia CommonsTítulo 44. PROPERTY · Capítulo 14. MORTGAGES, CONVEYANCES TO SECURE DEBT, AND LIENS · Artículo 8. LIENS · Parte 13. REGISTRATION OF LIENS FOR FEDERAL TAXES
44-14-570. Purpose.
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
El texto siguiente es la ley tal como la imprime el estado, en inglés.
It is the purpose of this part to conform to Section 6323 of the United States Internal Revenue Code as amended by Public Law 89-719, entitled the Federal Tax Lien Act of 1966.
History
Ga. L. 1968, p. 561, § 2; Ga. L. 1987, p. 191, § 9.
Editor's notes
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provided that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply. Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by that Act. Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that provisions of the federal Tax Reform Act of 1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as they become effective for federal purposes.
Otras notas
- U.S. Code.
- Section 6323 of the U.S. Internal Revenue Code, as referred to in this Code section, is codified as 26 U.S.C. 6323.
Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
Texto leído de t44-ch8-15-(v32)-2022-pdf.pdf, Volumen V32, edición 2022, páginas 878 a 879; acción de fusión: carried; SHA-256 del archivo 02e72213893a.