Georgia CommonsTítulo 48. REVENUE AND TAXATION · Capítulo 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT · Artículo 2. ADMINISTRATION
48-2-54. Action by commissioner to collect unpaid tax.
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.
In the event any taxpayer fails to pay any tax due, the commissioner shall notify the taxpayer and his or her surety or sureties by mailing a letter to their post office addresses last known to the commissioner. If, after 45 days of mailing the notice, the amount due remains unpaid, the commissioner shall bring an action to collect the amount due, including, but not limited to, penalties, interest, and costs. It shall not be necessary to make the defaulting taxpayer a party to any action that may be brought against his or her surety or sureties.
History
Ga. L. 1937-38, Ex. Sess., p. 77, § 40; Code 1933, § 91A-249, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2025, p. 738, § 1-5/SB 141, effective July 1, 2025.
Amendments
The 2025 amendment, effective July 1, 2025, inserted “or her” in the first and last sentences; and substituted “45 days” for “30 days” in the second sentence.
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 t48-ch1-6-(v36)-pdf.pdf, Volumen V36, edición 2024, suplemento de 2025, página 42; acción de fusión: replaced; SHA-256 del archivo b339db83460c.