Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT · Artículo 2. ADMINISTRATION

48-2-61. Effect of actions taken to avoid payment of taxes; liability.

Vigente

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.

(a)
All deeds of gift, mortgages, sales, transfers of titles to motor vehicles, and assignments of property of any kind made to avoid payment of taxes and all judgments procured for the purpose of avoiding payment of taxes shall be null and void.#
(b)
The person holding such property or the person to whom such conveyance has been made and the property also, wherever found and no matter in whose possession it may be, shall be liable for taxes.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Laws 1804, Cobb’s 1851 Digest, p. 1050; Code 1863, §§ 743, 744; Code 1868, §§ 810, 811; Code 1873, §§ 813, 814; Code 1882, §§ 813, 814; Civil Code 1895, §§ 885, 886; Civil Code 1910, §§ 1142, 1143; Code 1933, §§ 92-5710, 92-5711; Code 1933, § 91A-261, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1997, p. 419, § 33.

Law reviews

For article commenting on the 1997 amendment of this Code section, see 14 Georgia St. U.L. Rev. 215 (1997).

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)-2024-pdf.pdf, Volumen V36, edición 2024, páginas 141 a 142; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.