Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448

2018 Georgia Code 48-8-56 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-56 Case Law from Google Scholar Amendments to OCGA 48-8-56

TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 1 STATE SALES AND USE TAX

48-8-56. Period of delinquency of unpaid taxes; issuance of fi. fa. for collection.

The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. The commissioner may, and, when any tax becomes delinquent under this article, shall, issue a fi. fa. for the collection of the tax, interest, and penalty from each delinquent taxpayer, provided that the commissioner may transmit such a fi. fa. electronically.

(Ga. L. 1951, p. 360, § 19; Ga. L. 1952, p. 334, § 2; Code 1933, § 91A-4529, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1997, p. 734, § 8.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 67B Am. Jur. 2d, Sales and Use Taxes, § 216.

C.J.S.

- 85 C.J.S., Taxation, §§ 1276 et seq., 1329 et seq.

Cases Citing O.C.G.A. § 48-8-56

Total Results: 1  |  Sort by: Relevance  |  Newest First

Copy

JD Design Grp., Inc. v. Graham, 282 Ga. 130 (Ga. 2007).

Published | Supreme Court of Georgia | Jun 4, 2007 | 646 S.E.2d 227, 2007 Fulton County D. Rep. 1720

...Nonetheless, JD Design complains that DOR’s statutory entitlement to two means of ensuring payment of sales taxes, the requirement imposed by OCGA § 48-8-46 that the purchaser of a business retain sufficient funds from the purchase price to pay the taxes, and the lien provided for in OCGA § 48-8-56, is unfair....