Georgia § 48-5-75 - Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes.
Full text of Georgia Official Code of Georgia Annotated § 48-5-75 — Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes., with citation guidance and answers to common questions.
§ 48-5-75. Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes.
The amount of taxes deferred pursuant to this part shall accrue interest until paid at three-fourths of the rate specified in Code Section 48-2-40. Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year. (Code 1933, § 91A-2405, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 25.)
Frequently Asked Questions About Georgia § 48-5-75
What does Official Code of Georgia Annotated § 48-5-75 cover?
Section 48-5-75 ("Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes.") 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 § 48-5-75?
A common citation format is "Official Code of Georgia Annotated § 48-5-75" (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 § 48-5-75 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.