GA Code § 48-5-75 - Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes.

Section 48-5-75 - Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes.

(a) The amount of taxes deferred pursuant to this part shall accrue interest until paid at three-fourths of the rate specified in Code Section 48-2-40.

(b) Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.