Georgia § 48-13-122 Authority to waive penalties

Georgia Statutes

§ 48-13-122 — Authority to waive penalties

Georgia § 48-13-122

Title48

This text of Georgia § 48-13-122 (Authority to waive penalties) 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. § 48-13-122 (2026).

Text

The provisions of Code Section 48-2-41 , relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43 , relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section.

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The provisions of Code Section 48-2-41 , relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43 , relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section.