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O.C.G.A. § 48-13-53.6 — Unpaid tax | Georgia Code

O.C.G.A. § 48-13-53.6 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 3 EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS

48-13-53.6. Unpaid tax.

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.

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

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