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

O.C.G.A. § 48-8-56 (2019)

Period of delinquency of unpaid taxes; issuance of fi. fa

✓ 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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for collection. The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. The commissioner may, and, when any tax becomes delinquent under this article, shall, issue a fi. fa. for the collection of the tax, interest, and penalty from each delinquent taxpayer, provided that the commissioner may transmit such a fi. fa. electronically.

History

Ga. L. 1951, p. 360, § 19; Ga. L. 1952, p. 334, § 2; Code 1933, § 91A-4529, enacted

by Ga. L. 1978, p. 309, § 2; Ga. L. 1997, p. 734, § 8.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 216.

C.J.S. 85 C.J.S., Taxation, § 2127 et seq.

Notes of Decisions
Cited in 2 cases, 1997–2007 · leading case: Cellular One, Inc. v. Emanuel Cnty., 489 S.E.2d 50 (Ga. Ct. App. 1997).
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Cellular One, Inc. v. Emanuel Cnty., 489 S.E.2d 50 (Ga. Ct. App. 1997). · cites it 2× “OCGA §§ 48-8-56; 48-8-66. If a dealer is chronically delinquent in paying taxes, the commissioner can require the dealer to post a bond, and if necessary, the commissioner can sell any security deposited with him or her.”
JD Design Grp., Inc. v. Graham, 646 S.E.2d 227 (Ga. 2007). · cites it 2× “Nonetheless, JD Design complains that DOR’s statutory entitlement to two means of ensuring payment of sales taxes, the requirement imposed by OCGA § 48-8-46 that the purchaser of a business retain sufficient funds from the purchase price to pay the taxes, and the lien provided…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.