One Click Case Law for § 48-2-54
O.C.G.A. § 48-2-54-1 <-- --> O.C.G.A. §48-2-55

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT
ARTICLE 2 - ADMINISTRATION
§ 48-2-54 - Action by commissioner to collect unpaid tax

O.C.G.A. 48-2-54 (2010)
48-2-54. Action by commissioner to collect unpaid tax


In the event any taxpayer fails to pay any tax due, the commissioner shall notify the taxpayer and his surety or sureties by mailing a letter to their post office addresses last known to the commissioner. If, after 30 days of mailing the notice, the amount due remains unpaid, the commissioner shall bring an action to collect the amount due including, but not limited to, penalties, interest, and costs. It shall not be necessary to make the defaulting taxpayer a party to any action that may be brought against his surety or sureties.