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

O.C.G.A. § 48-2-41 (2019)

Authority to waive interest on unpaid taxes

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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 commissioner may waive the collection of any interest, in whole or in part, due the state on any unpaid taxes whenever or to the extent that he reasonably determines that the delay in payment of the taxes was attributable to the action or inaction of the department.

History

Ga. L. 1960, p. 990, § 2; Code 1933,

§ 91A-238, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Authority if facts undisputed and assessment correct. - There is no provision authorizing the commissioner to compromise or settle the principal amount

of tax in dispute when there is no dispute as to the facts and the commissioner finds that the assessment is correct in all respects. 1969 Op. Att’y Gen. No. 69-30.

RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, §§ 749, 750. C.J.S. 85 C.J.S., Taxation, §§ 743 et seq., 1750 et seq.

ALR. Power to remit, release, or compromise tax claim, 28 A.L.R.2d 1425.