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Georgia Code Title 48. Revenue and Taxation § 48-5-102

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(a) Tax receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct.

(b) An action may be brought on a tax receiver's bond only when some emergency makes the action necessary.

Cite this article: - Georgia Code Title 48. Revenue and Taxation § 48-5-102 - last updated April 14, 2021 |

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