Georgia § 34-8-166 - Interest on delinquent contribution payments; waiver; reports.
Full text of Georgia Official Code of Georgia Annotated § 34-8-166 — Interest on delinquent contribution payments; waiver; reports., with citation guidance and answers to common questions.
§ 34-8-166. Interest on delinquent contribution payments; waiver; reports.
Contributions unpaid on the due date established by the Commissioner shall bear interest at the rate of 1.5 percent per month or any fraction of a month. Interest shall continue to accrue until all amounts due, including interest, are received by the Commissioner. The Commissioner may waive the collection of any accrued interest when it is reasonably determined that the delay in payment of contributions was due to the action or inaction of the department. The Commissioner shall file an annual report with the Attorney General, the members of the Senate Insurance and Labor Committee, and the members of the House Committee on Industry and Labor stating the number of cases and the total amount of interest which is waived pursuant to this Code section. The Commissioner shall retain on file for five years a detailed statement listing the names of the employers whose interest was waived, the amount of interest waived, the number of cases, and the specified reasons for each waiver under this Code section. This statement shall be available for review by members of the General Assembly, the Attorney General, the state accounting officer, and the state auditor. (Code 1981, § 34-8-166 , enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 2005, p. 694, § 33/HB 293; Ga. L. 2013, p. 141, § 34/HB 79.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 34-8-166
What does Official Code of Georgia Annotated § 34-8-166 cover?
Section 34-8-166 ("Interest on delinquent contribution payments; waiver; reports.") 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 § 34-8-166?
A common citation format is "Official Code of Georgia Annotated § 34-8-166" (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 § 34-8-166 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.