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

O.C.G.A. § 48-5-75 (2019)

Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes

✓ 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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(a) The amount of taxes deferred pursuant to this part shall accrue interest until paid at three-fourths of the rate specified in Code Section

(b) Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year.

History

Code 1933, § 91A-2405, enacted by Ga.

L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 25.