GA Code § 48-16-7 - Interest on Installment Agreements; Interest on Refunded or Credited Overpayments.

Section 48-16-7 - Interest on Installment Agreements; Interest on Refunded or Credited Overpayments.Section 48-16-7 - Interest on Installment Agreements; Interest on Refunded or Credited Overpayments.

Section 48-16-6 - Amnesty Eligibility; Effect of Pending Criminal Investigation; Interest or Penalties Paid Prior to Amnesty Request.Section 48-16-8 - Regulations, Forms and Instructions, and Other Actions Necessary to Implement Chapter; Publicity of Program.

(a) All installment agreements authorized under subsection (c) of Code Section 48-16-5 shall bear interest on the outstanding amount of tax due during the installment period at the rate prescribed under Code Section 48-2-40.

(b) Notwithstanding the provisions of this title, if any overpayment of tax under this chapter is refunded or credited within 180 days after the return is filed, no interest shall be allowed.

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