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O.C.G.A. § 33-2-31 — Extension of time for filing tax return or paying tax; payment of interest by taxpayer granted extension | Georgia Code
O.C.G.A. § 33-2-31 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 33 INSURANCE

Section 2. Department and Commissioner of Insurance, 33-2-1 through 33-2-34.

33-2-31. Extension of time for filing tax return or paying tax; payment of interest by taxpayer granted extension.

The Commissioner for good cause shown may extend for no more than 30 days the time for filing a tax return or paying any amount required to be paid with any return. The extension may be granted at any time, provided that a request therefor is filed with the Commissioner within or prior to the period for which the extension may be granted. Any taxpayer to whom an extension is granted shall pay, in addition to the tax, interest at the rate of 1 percent per month or fraction thereof until the date of payment.

(Code 1933, § 56-228.2, enacted by Ga. L. 1976, p. 1080, § 1.)

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This Georgia Code resource is curated by Georgia Bar member Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. Attorney Syfert regularly works with Title 33 in the context of Georgia insurance coverage law and represents clients throughout Northeast Florida and South Georgia. For legal consultation, call 904-383-7448.