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

O.C.G.A. § 48-2-45 (2019)

Service of notice of assessment

✓ 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.
Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

(a)(1) In all cases in which the commissioner is required by law to provide an opportunity to appeal, the assessment of a tax or license fee shall become final if no written appeal is filed by the taxpayer with the commissioner within 30 days of the date of the notice of assessment.

(2) For the purposes of this subsection, the notice shall be deemed to have been given if written notice is sent by registered or certified or first-class mail or by statutory overnight delivery and addressed to the taxpayer at his or her last known address, as shown on the records of the department.

(b) A notice of assessment by the commissioner or his or her delegate of any tax or license fee shall be sufficiently served upon the person assessed if it is sent by registered or certified or first-class mail or by statutory overnight delivery to the person at his or her address as shown on the records of the department.

(c) If no return receipt is on file or if notice is returned, the notice shall be by personal service; except that, if the notice mailed by registered, certified, or first-class mail or statutory overnight delivery, as provided in this Code section, is returned as “refused” or “unclaimed,” the notice shall be sufficiently served.

History

Ga. L. 1937-38, Ex. Sess., p. 77, § 29; Ga. L. 1961, p. 435, § 1; Code 1933, § 91A-240, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1857, § 6; Ga. L. 1981, p. 1903, § 2; Ga. L. 1983, p. 1834, § 2; Ga. L. 1989, p. 1400, § 1; Ga. L. 1993, p. 961, § 1; Ga. L. 2000, p. 1589, § 13.

Annotations

Editor’s notes. Ga. L. 1989, p. 1400, § 2, not codified by the General Assembly, provides that the amendments to this Code section shall apply with respect to notices mailed after January 1, 1989.

RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 669 et seq. C.J.S. 84 C.J.S., Taxation, § 429 et seq.

ALR. Sufficiency of compliance with statute providing for service by mail of notice in tax procedure, 155 A.L.R. 1279.

Notes of Decisions
Cited in 3 cases, 1985–1994 · leading case: Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994).
Sort: Relevance Newest Treatment
Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994). · cites it 12× “It is necessary to first distinguish the tax statute at issue here from the drug forfeiture statute. The assessments here were levied as part of the Georgia Public Revenue Code (OCGA § 48-15-1 et seq.”
Jones v. Georgia Dep't of Revenue (In Re Jones), 158 B.R. 535 (Bankr. N.D. Ga. 1993). · cites it 2× “On October 24, 1991, the State issued an “Official Notice of Assessment and Demand for Payment” pursuant to O.C.G.A. § 48-2-45 in the amount of $1,194.”
Williamson v. MTA Brokerage Consultants, Inc., 333 S.E.2d 24 (Ga. Ct. App. 1985). · cites it 4× “This argument is predicated upon his affidavit stating that when he signed the “owner’s affidavit” on January 7, 1983, in connection with his conveyance of the real property in question to plaintiff, he had no personal knowledge of any assessment and no personal knowledge of any…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.