Georgia § 48-13-57 Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes

Georgia Statutes

§ 48-13-57 — Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes

Georgia § 48-13-57

Title48

This text of Georgia § 48-13-57 (Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment 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. § 48-13-57 (2026).

Text

The provisions of Code Section 48-2-41 , relating to authority to waive interest on unpaid taxes; Code Section 48-2-43 , relating to authority to waive penalties; and Code Section 48-2-49 , relating to periods of limitation for assessment of taxes imposed by this title, 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.

Free access — add to your briefcase to read the full text and ask questions with AI

The provisions of Code Section 48-2-41 , relating to authority to waive interest on unpaid taxes; Code Section 48-2-43 , relating to authority to waive penalties; and Code Section 48-2-49 , relating to periods of limitation for assessment of taxes imposed by this title, 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.