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2018 Georgia Code 48-7-84 | Car Wreck Lawyer

TITLE 48 REVENUE AND TAXATION

Section 7. Income Taxes, 48-7-1 through 48-7-170.

ARTICLE 4 PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION

48-7-84. Actions in restraint of assessment or collection of income tax.

No action for the purpose of restraining the assessment or collection of any tax under this chapter shall be maintained in any court.

(Ga. L. 1931, Ex. Sess., p. 24, § 40; Code 1933, § 92-3307; Code 1933, § 91A-3805, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

C.J.S.

- 85 C.J.S., Taxation, §§ 1317, 1320, 1321, 2078.

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