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

O.C.G.A. § 3-2-12 (2019)

Waiver of penalties by commissioner

✓ 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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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).
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James B. Beam Distilling Co. v. State, 437 S.E.2d 782 (Ga. 1993). · cites it 4× “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.