Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
Article 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS
Section 48-13-57 - Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes

Ga. Code § 48-13-57

Download
PDF
Current through 2023-2024 Legislative Session Chapter 709
Section 48-13-57 - Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes

The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes; Code Section 48-2-43, relating to authority to waive penalties; and Code Section 48-2-49, relating to periods of limitation for assessment of taxes imposed by this title, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section.

OCGA § 48-13-57