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O.C.G.A. § 48-12-1 — Elimination of estate taxes and returns; prior taxable years not applicable | Georgia Code
O.C.G.A. § 48-12-1 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

Section 12. Estate Tax, 48-12-1.

ARTICLE 2 ROAD TAX ON MOTOR CARRIERS

48-12-1. Elimination of estate taxes and returns; prior taxable years not applicable.

  1. On and after July 1, 2014, there shall be no estate taxes levied by the state and no estate tax returns shall be required by the state.
  2. Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the enactment of this Code section and shall continue to be governed by the provisions of general law as it existed immediately prior to July 1, 2014.
  3. This Code section shall not abate any prosecution, punishment, penalty, administrative proceeding or remedy, or civil action related to any violation of law committed prior to July 1, 2014.

(Code 1981, §48-12-1, enacted by Ga. L. 2014, p. 762, § 1/HB 658.)

RESEARCH REFERENCES

C.J.S.

- 85 C.J.S., Taxation, §§ 2080, 2081, 2117 et seq., 2192.

ALR.

- Judgment in suit to recover overpayment of estate or succession tax as res judicata, 118 A.L.R. 1065.

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This Georgia Code resource is curated by a Florida and Georgia attorney, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.