Georgia Statutes

§ 48-4-4 — Purchase by one obligated to pay

Georgia § 48-4-4

JurisdictionGeorgia

Title48

This text of Georgia § 48-4-4 (Purchase by one obligated to pay) 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. § 48-4-4 (2026).

Text

One who is obligated to pay a tax on property cannot strengthen his title by purchasing the property at a tax sale. Each such purchase shall be treated as payment for the tax due.

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Nearby Sections

15

§ 48-1-1

§ 48-1-10

Economic incentives to users of raw forest products

§ 48-1-2

§ 48-1-3

Forms and filings prior to January 1, 1980

§ 48-1-4

Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty

§ 48-1-5

Unlawful conversion of funds collected for benefit of state; penalty

§ 48-1-6

Unlawful filing of false documents; omissions; tax evasion; penalty

§ 48-1-7

Fraudulent use of exemption certificate to evade taxes; penalty

§ 48-1-8

Computer software

§ 48-1-9

Taxpayer Bill of Rights

§ 48-10-1

through 48-10-16 - Redesignated

§ 48-11-1

§ 48-11-10

Monthly reports of licensed distributors; other reporting requirements authorized

§ 48-11-11

Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses

§ 48-11-12

Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud

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Bluebook (online)

Georgia § 48-4-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-4-4.