Georgia § 48-7-37 Taxes due from members of armed forces dying on active duty; applicability of tax to particular taxable years; assessment of unpaid taxes; abatement; credit or refund of collected payments

Georgia Statutes

§ 48-7-37 — Taxes due from members of armed forces dying on active duty; applicability of tax to particular taxable years; assessment of unpaid taxes; abatement; credit or refund of collected payments

Georgia § 48-7-37

Title48

This text of Georgia § 48-7-37 (Taxes due from members of armed forces dying on active duty; applicability of tax to particular taxable years; assessment of unpaid taxes; abatement; credit or refund of collected payments) 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. § 48-7-37 (2026).

Text

In the case of any individual who dies while in active service as a member of the armed forces of the United States, if the death occurred while serving in a combat zone, as that term is defined by the Internal Revenue Code of 1986, or as a result of wounds, disease, or injury incurred while so serving, any tax imposed by this article:

(1)Shall not apply with respect to the taxable year in which falls the date of his or her death or with respect to any prior taxable year ending on or after the first day he or she served in a combat zone after June 24, 1960;

(2)For a taxable year preceding those specified in paragraph (1) of this Code section which is unpaid at the date of his or her death, including, but not limited to, interest, additions to the tax, and additional amounts shall not be

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In the case of any individual who dies while in active service as a member of the armed forces of the United States, if the death occurred while serving in a combat zone, as that term is defined by the Internal Revenue Code of 1986, or as a result of wounds, disease, or injury incurred while so serving, any tax imposed by this article: (1) Shall not apply with respect to the taxable year in which falls the date of his or her death or with respect to any prior taxable year ending on or after the first day he or she served in a combat zone after June 24, 1960; (2) For a taxable year preceding those specified in paragraph (1) of this Code section which is unpaid at the date of his or her death, including, but not limited to, interest, additions to the tax, and additional amounts shall not be assessed. If assessed, the assessment shall be abated. If any such amount is collected, it shall be credited or refunded as an overpayment.