Georgia § 45-12-22 Suspension of collection of taxes

Georgia Statutes

§ 45-12-22 — Suspension of collection of taxes

Georgia § 45-12-22

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This text of Georgia § 45-12-22 (Suspension of collection of taxes) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 45-12-22 (2026).

Text

(a)Except as provided in subsection (b) of this Code section, the Governor may suspend the collection of taxes, or any part thereof, due the state until the meeting of the next General Assembly but no longer; but he or she shall not otherwise interfere with the collection of taxes.

(b)Unless there has been a state of emergency declaration by the Governor, the Governor shall not suspend or modify in any manner the collection of any rate of state motor fuel taxes under Code Section 48-9-3 as it applies to sales of motor fuel and aviation gasoline as such terms are defined in Code Section 48-9-2 or taxes levied on the sale or use of jet fuel as such term is defined in Code Section 48-8-2 . Any suspension or modification of any rate of state motor fuel taxes or taxes levied on the sale or us

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(a) Except as provided in subsection (b) of this Code section, the Governor may suspend the collection of taxes, or any part thereof, due the state until the meeting of the next General Assembly but no longer; but he or she shall not otherwise interfere with the collection of taxes. (b) Unless there has been a state of emergency declaration by the Governor, the Governor shall not suspend or modify in any manner the collection of any rate of state motor fuel taxes under Code Section 48-9-3 as it applies to sales of motor fuel and aviation gasoline as such terms are defined in Code Section 48-9-2 or taxes levied on the sale or use of jet fuel as such term is defined in Code Section 48-8-2 . Any suspension or modification of any rate of state motor fuel taxes or taxes levied on the sale or use of jet fuel under this subsection by the Governor shall be effective only until the next meeting of the General Assembly which must ratify such suspension or modification by a two-thirds' vote of both chambers. In the event the General Assembly fails to ratify the Governor's actions, state motor fuel taxes or taxes on the sale or use of jet fuel suspended or modified under this subsection shall be collected at the rate specified absent such suspension or modification and any amounts unpaid due to such suspension or modification shall be collected using such rate.

Legislative History

Amended by 2018SP1 Ga. Laws 3,§ 1-1, eff. 11/17/2018. Amended by 2016 Ga. Laws 625,§ 45, eff. 5/3/2016. Amended by 2015 Ga. Laws 46,§ 4-1, eff. 7/1/2015.