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Georgia Code Title 48. Revenue and Taxation § 48-5-27

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

Tax commissioners, tax receivers, and tax collectors shall receive returns and collect taxes due on returns for former years for which any person is in default. The taxes shall be assessed according to the law in force at the time the default occurred, and the fact of assessment according to the law in force at the time of default shall be specified in the digest.

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Cite this article: FindLaw.com - Georgia Code Title 48. Revenue and Taxation § 48-5-27 - last updated March 28, 2024 | https://codes.findlaw.com/ga/title-48-revenue-and-taxation/ga-code-sect-48-5-27/

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