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

O.C.G.A. § 48-13-53.6 (2019)

Unpaid tax

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
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 tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid.

History

Code 1981, § 48-13-53.6, enacted by Ga. L. 2000, p. 1325, § 3.

SPECIFIC, BUSINESS, & OCCUPATION TAXES