GA Code § 48-8-56 - Period of Delinquency of Unpaid Taxes; Issuance of Fi. Fa. for Collection.

Section 48-8-56 - Period of Delinquency of Unpaid Taxes; Issuance of Fi. Fa. for Collection.

The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. The commissioner may, and, when any tax becomes delinquent under this article, shall, issue a fi. fa. for the collection of the tax, interest, and penalty from each delinquent taxpayer, provided that the commissioner may transmit such a fi. fa. electronically.

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.