Georgia § 33-2-30 - Limitation period for issuance of notice of deficiency assessment or execution thereon; waiver of limitations.
Full text of Georgia Official Code of Georgia Annotated § 33-2-30 — Limitation period for issuance of notice of deficiency assessment or execution thereon; waiver of limitations., with citation guidance and answers to common questions.
§ 33-2-30. Limitation period for issuance of notice of deficiency assessment or execution thereon; waiver of limitations.
Except in the case of fraud or failure to file a return required by this title, every notice of a deficiency assessment or the issuance of an execution thereon shall be given within seven years from the date on which such return is filed. In the case of failure to file a return, the notice of a deficiency assessment or the issuance of an execution thereon shall be given within ten years from the date on which such return is due. In the case of fraud there shall be no time limitation. If, before the expiration of the time prescribed in this Code section for giving of a notice of deficiency assessment or before the issuance of an execution thereon, the taxpayer has consented in writing to the giving of the notice after such time, the notice may be given at any time prior to the expiration of the time agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Code 1933, § 56-228.1, enacted by Ga. L. 1976, p. 1080, § 1.)
Frequently Asked Questions About Georgia § 33-2-30
What does Official Code of Georgia Annotated § 33-2-30 cover?
Section 33-2-30 ("Limitation period for issuance of notice of deficiency assessment or execution thereon; waiver of limitations.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 33-2-30?
A common citation format is "Official Code of Georgia Annotated § 33-2-30" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 33-2-30 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.