O.C.G.A.

O.C.G.A. § 48-2-39 (2019)

Due date for payment or filing on holiday

✓ 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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When the date prescribed by or imposed pursuant to law for the making of any return, the filing of any paper or document, or the payment of any tax or license fee pursuant to this title or any law relating to the taxation and licensing of automobiles, trucks, or trailers falls on a Saturday, Sunday, legal holiday, or day on which the Federal Reserve Bank is closed, the making of the return, the filing of the paper or document, or the payment of the tax or license fee shall be postponed by the person required to take such action until the first day following which is not a Saturday, Sunday, legal holiday, or day on which the Federal Reserve Bank is closed.

History

Code 1933, § 91A-236, enacted by Ga.

L. 1978, p. 309, § 2; Ga. L. 1980, p. 712, § 1; Ga. L. 2015, p. 888, § 1/HB 234.

Annotations

RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 1032. ALR. Payment of tax by check or draft, 44 A.L.R. 1234; 124 A.L.R. 1155.

Payment of tax by check or draft; and question of subrogation in that connection, 124 A.L.R. 1155.