O.C.G.A.

O.C.G.A. § 48-2-54 (2019)

Action by commissioner to collect unpaid tax

✓ 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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In the event any taxpayer fails to pay any tax due, the commissioner shall notify the taxpayer and his surety or sureties by mailing a letter to their post office addresses last known to the commissioner. If, after 30 days of mailing the notice, the amount due remains unpaid, the commissioner shall bring an action to collect the amount due including, but not limited to, penalties, interest, and costs. It shall not be necessary to make the defaulting taxpayer a party to any action that may be brought against his surety or sureties.

History

Ga. L. 1937-38, Ex. Sess., p. 77, § 40;

Code 1933, § 91A-249, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, §§ 712, 713, 755. ALR. Provisions of tax statute as to time for

performance of acts by boards or officers as mandatory or directory, 151 A.L.R. 248.

Notes of Decisions

Cited in 1 case, 1993–1993 · leading case: James B. Beam Distilling Co. v. State, 437 S.E.2d 782 (Ga. 1993).

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James B. Beam Distilling Co. v. State, 437 S.E.2d 782 (Ga. 1993). · cites it 4× “OCGA § 48-2-54. In such an action, the taxpayer would have the opportunity to challenge the validity of the imposition of the contested taxation prior to paying the tax.”

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.