O.C.G.A.
O.C.G.A.

O.C.G.A. § 3-2-10 (2019)

Disposition of taxes, penalties, interest, and fees

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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All taxes, penalties, interest, and fees collected by the commissioner pursuant to this title shall be remitted to the Office of the State Treasurer to the credit of the general fund of this state.

History

Code 1933, § 5A-310, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L.

1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 2/SB 296.