Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Georgia
/
Title 48 - Revenue and Taxa...
/
Chapter 16 - Tax Amnesty Program
Chapter 16 - Tax Amnesty Program
§ 48-16-1. Legislative findings, declarations, and intent
§ 48-16-2. Short title
§ 48-16-3. Definitions
§ 48-16-4. Tax amnesty program; waiver of penalties; duration and applicability of program; forms
§ 48-16-5. Applicability; effect of audit, assessment, bill, notice, demand for payment, or proceeding; installment agreements; deficiency assessment after amnesty period ends
§ 48-16-6. To whom amnesty granted; effect of notice of criminal investigation or pending criminal litigation; interest or penalty paid prior to request for amnesty; refund or credit of taxes or interest paid under program
§ 48-16-7. Interest on installment agreements; interest on refunded or credited overpayments
§ 48-16-8. Regulations, forms and instructions, and other actions necessary to implement chapter; publicity of program
§ 48-16-9. Accounting and reporting of funds collected under amnesty program; disposition of funds
§ 48-16-10. Imposition of cost of collection fee after amnesty period expires
§ 48-16-11. Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest
§ 48-16-12. Willful failure to make return; false returns; willful failure to pay taxes; failure to obey a subpoena or order