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

O.C.G.A. § 48-5-151 (2019)

Interest payments by tax collectors and tax commissioners

✓ 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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All interest collected by tax collectors and tax commissioners shall be paid by them to the state and county at the time and in the manner that taxes are required to be paid.

History

Ga. L. 1917, p. 197, § 5; Code 1933,

§ 92-5005; Code 1933, § 91A-1358, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Distribution of accrued interest. - Interest accrued on delinquent taxes after collection by the tax commissioner but before the taxes are remitted to the state or locality should be distributed to the

same political subdivision for which the underlying tax, penalty, and interest were collected from the taxpayer. 1987 Op. Att’y Gen. No. U87-6.