TITLE 48 REVENUE AND TAXATION

Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

ARTICLE 6 EXCISE TAX ON SALE OR USE OF ENERGY

48-13-122. Authority to waive penalties.

The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43, relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section.

(Code 1981, §48-13-122, enacted by Ga. L. 2013, p. 787, § 7/HB 250.)