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

O.C.G.A. § 48-3-41 (2019)

When executions issue

✓ 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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The department may issue an execution for the collection of any tax, fee, license, penalty, interest, or collection costs due the state once a lien has arisen pursuant to Code Section 48-2-56.

History

Code 1981, § 48-3-41, enacted by Ga. L.

2017, p. 723, § 9/HB 337; Ga. L. 2018, p. 1, § 4/HB 661.

Annotations

The 2018 amendment, effective February 20, 2018, deleted the former second sentence, which read: "An execution shall be a lien in favor of the department upon all property and right to property, whether real or personal, within the State of Georgia, belonging to the delinquent taxpayer named on the execution."