O.C.G.A. § 44-14-570 (2019)
Purpose
It is the purpose of this part to conform to Section 6323 of the United States Internal Revenue Code as amended by Public Law 89-719, entitled the Federal Tax Lien Act of 1966.
History
Ga. L. 1968, p. 561, § 2; Ga. L. 1987, p. 191, § 9.
Annotations
Editor’s notes. Ga. L. 1987, p. 191, § 10, not codified by
the General Assembly, provided that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March
11, 1987, may elect to have the provisions of that Act apply. Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by that Act. Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that provisions of the federal Tax Reform Act of
1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as they become effective for federal purposes. U.S. Code. Section 6323 of the U.S. Internal Revenue Code, as referred to in this Code section, is codified as 26 U.S.C. 6323.