O.C.G.A.
O.C.G.A. § 3-2-12 (2019)
Waiver of penalties by commissioner
✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
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.
Find cases:
SyfertCases citing this section
GA-LEGlegis.ga.gov (official)
JustiaJustia
CornellLII Search
CasesGoogle Scholar
The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under this title whenever, or to the extent that, he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due to gross or willful neglect or disregard of the law or of regulations or instructions pertaining to the law.
History
Code 1933, § 5A-312, enacted by Ga. L. 1980, p. 1573, § 1.
Notes of Decisions
Cited in 1
case, 1993–1993 · leading case: James B. Beam Distilling Co. v. State, 437 S.E.2d 782 (Ga. 1993).
James B. Beam Distilling Co. v. State, 437 S.E.2d 782 (Ga. 1993). “OCGA § 3-2-12. 5. In addition, Georgia statutes make declaratory judgment relief available prior to payment of disputed taxes "to settle and afford relief from uncertainty and insecurity with respect to rights, status, and other legal relations .”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.