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Georgia Code Title 48. Revenue and Taxation § 48-13-122

Current as of March 28, 2024 | Updated by FindLaw Staff

The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43, relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section.

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Cite this article: FindLaw.com - Georgia Code Title 48. Revenue and Taxation § 48-13-122 - last updated March 28, 2024 | https://codes.findlaw.com/ga/title-48-revenue-and-taxation/ga-code-sect-48-13-122/

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