O.C.G.A. § 48-2-30 (2019)
Remittances
(a) Except with regard to ad valorem property taxes, when an application or return is filed with the commissioner under the revenue or license laws or regulations of this state and an amount is shown on the application or return to be due or to become due, the person required to make the application or return shall remit the amount with the application or return without further assessment, notice, or demand to the commissioner or department at the time and place fixed for filing of the application or return. Upon any failure in this regard, the commissioner shall have the authority to issue forthwith a fi. fa. for the collection of the amount due.
(b) The acceptance by the commissioner or the department of any payment received with respect to any tax or license fee shall not imply that the tax or license fee is thereby fully assessed, fixed, determined, or satisfied. All persons making such payments shall understand that the payments will be accepted and the proper account credited with the payment subject to a final determination of its correctness in due course, any condition expressed in such payment to the contrary notwithstanding. This subsection shall not apply to payments received pursuant to authorized compromises and settlements, which payments shall be governed by the special agreements and proceedings applicable thereto.
(c) No condition affixed to any remittance with respect to the time or manner of processing or negotiating its payment shall be given any force or effect.
History
Ga. L. 1937-38, Ex. Sess., p. 77, § 26; Ga. L. 1961, p. 445, § 1; Code 1933,
§ 91A-230, enacted by Ga. L. 1978, p. 309, § 2.
Annotations
JUDICIAL DECISIONS Editor’s notes. - In light of the similarity of the statutory provisions, decisions under Ga. L. 1951, p. 360, § 18 are included in the annotations for this Code section. Date and superiority of lien for sales and use taxes. - Lien and the lien’s rank is provided for the state for sales and use taxes. Such lien attaches on the day on which the dealer is required to make the dealer’s return and remittance
to the commissioner and is declared to be superior to all other liens. State v. Atlanta Provision Co., 90 Ga. App. 147, 82 S.E.2d 145, 1954 Ga. App. LEXIS 655 (1954) (decided under Ga. L. 1951, p. 360, § 18). Effect of recording lien. - Recording of the fieri facias issued by the commissioner on the general execution docket is not a condition precedent to the attachment of a lien for sales taxes. Only effect of failure to record the lien is that as
against innocent purchasers the lien will be lost. State v. Atlanta Provision Co., 90 Ga. App. 147, 82 S.E.2d 145, 1954 Ga.
App. LEXIS 655 (1954) (decided under Ga. L. 1951, p. 360, § 18).
RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, §§ 712, 713. C.J.S. 85 C.J.S., Taxation, § 991 et seq.
ALR. Partial payment of tax, 84 A.L.R. 774. Power to remit, release, or compromise tax claim, 99 A.L.R. 1062; 28 A.L.R.2d 1425.