O.C.G.A.

O.C.G.A. § 7-3-18 (2019)

[Reserved] Tax on interest - Penalties for late or fraudulent tax payments

✓ 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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History

Ga. L. 1955, Ex. Sess., p. 57, § 3; Code 1981, § 7-3-21; Code 1981, § 7-3-18, as redesignated by Ga. L. 2020, p. 156, § 2/SB 462; repealed by Ga. L. 2022, p. 220, § 42/HB 891, effective July 1, 2022.

Annotations

Editor’s notes. Ga. L. 2020, p. 156, § 2/SB 462,

effective June 30, 2020, redesignated former Code Section 7-3-18 as present Code Section 7-3-15. Ga. L. 2022, p. 220, § 42/HB 891 repealed and reserved this Code section, effective July 1, 2022.

ARTICLE 3 LICENSING

Notes of Decisions

Cited in 1 case, 1992–1992 · leading case: Jenkins v. Com. Credit Plan, Inc., 419 S.E.2d 484 (Ga. Ct. App. 1992).

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Jenkins v. Com. Credit Plan, Inc., 419 S.E.2d 484 (Ga. Ct. App. 1992). · cites it 4× “The pertinent Georgia Industrial Loan Act statute, promulgated at OCGA § 7-3-18 provides: “At the time the loan is made, each licensee under this chapter shall deliver to the borrower .”

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.