Georgia Statutes
§ 48-5-75 — Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes
Georgia·Title 48
(a)The amount of taxes deferred pursuant to this part shall accrue interest until paid at three-fourths of the rate specified in Code Section 48-2-40 .
(b)Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year.
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Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions