Georgia § 48-8-56 Period of delinquency of unpaid taxes; issuance of fi. fa. for collection

Georgia Statutes

§ 48-8-56 — Period of delinquency of unpaid taxes; issuance of fi. fa. for collection

Georgia § 48-8-56

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This text of Georgia § 48-8-56 (Period of delinquency of unpaid taxes; issuance of fi. fa. for collection) 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. § 48-8-56 (2026).

Text

The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. The commissioner may, and, when any tax becomes delinquent under this article, shall, issue a fi. fa. for the collection of the tax, interest, and penalty from each delinquent taxpayer, provided that the commissioner may transmit such a fi. fa. electronically.

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The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. The commissioner may, and, when any tax becomes delinquent under this article, shall, issue a fi. fa. for the collection of the tax, interest, and penalty from each delinquent taxpayer, provided that the commissioner may transmit such a fi. fa. electronically.