Georgia Code Title 48. Revenue and Taxation § 48-7-37

(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.