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2018 Georgia Code 48-2-41 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)

O.C.G.A. 48-2-41 Case Law from Google Scholar Amendments to OCGA 48-2-41

TITLE 48 REVENUE AND TAXATION

Section 2. State Administrative Organization, Administration, and Enforcement, 48-2-1 through 48-2-115.

ARTICLE 2 ADMINISTRATION

48-2-41. Authority to waive interest on unpaid taxes.

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.

(Ga. L. 1960, p. 990, § 2; Code 1933, § 91A-238, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48.)

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.

Cases Citing Georgia Code 48-2-41 From Courtlistener.com
Total Results: 1
Cates v. Duncan
Court: Supreme Court of Georgia | Date Filed: 1936-01-17
Citation: 181 Ga. 686, 183 S.E. 797, 1936 Ga. LEXIS 409
Snippet: (22 S. E. 36); McCandless v. Conley, 115 Ga. 48 (2) (41 S. E. 256); Sumner v. Sumner, 118 Ga. 408 (45