Georgia § 48-5-165 Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office

Georgia Statutes

§ 48-5-165 — Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office

Georgia § 48-5-165

Title48

This text of Georgia § 48-5-165 (Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office) 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. § 48-5-165 (2026).

Text

It shall be the duty of each tax collector, whether acting on behalf of the county, municipality, board of education, or as an agent of the state, to instruct the taxpayers that any check, money order, or other similar bankable paper for the payment of taxes shall be made payable to the county tax office to which the taxes are due, rather than to the tax collector. The tax collector shall not be required, however, to return to the taxpayer a check or money order for the payment of taxes that is not made payable to the taxing entity in strict conformity with the instructions.

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It shall be the duty of each tax collector, whether acting on behalf of the county, municipality, board of education, or as an agent of the state, to instruct the taxpayers that any check, money order, or other similar bankable paper for the payment of taxes shall be made payable to the county tax office to which the taxes are due, rather than to the tax collector. The tax collector shall not be required, however, to return to the taxpayer a check or money order for the payment of taxes that is not made payable to the taxing entity in strict conformity with the instructions.