One Click Case Law for § 48-8-56
O.C.G.A. § 48-8-55 <-- --> O.C.G.A. §48-8-57

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 8 - SALES AND USE TAXES
ARTICLE 1 - STATE SALES AND USE TAX
PART 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
§ 48-8-56 - Period of delinquency of unpaid taxes; issuance of fi. fa. for collection

O.C.G.A. 48-8-56 (2010)
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.