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

O.C.G.A. § 48-7-84 (2019)

Actions in restraint of assessment or collection of income 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.
Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

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

History

Ga. L. 1931, Ex. Sess., p. 24, § 40; Code

1933, § 92-3307; Code 1933, § 91A-3805, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, §§ 1828 et seq., 1854 et seq.