Georgia § 48-5-80 - Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment.
Full text of Georgia Official Code of Georgia Annotated § 48-5-80 — Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment., with citation guidance and answers to common questions.
§ 48-5-80. Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment.
When any deferred taxes or interest is collected, the appropriate tax official shall maintain a record of the payment, which record shall contain a description of the property and the amount of taxes or interest collected for the property. The appropriate tax official shall distribute payments received to the local tax jurisdictions to whom the taxes and interest are owed. (Code 1933, § 91A-2411, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 2000, p. 533, § 7.)
Frequently Asked Questions About Georgia § 48-5-80
What does Official Code of Georgia Annotated § 48-5-80 cover?
Section 48-5-80 ("Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment.") 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 § 48-5-80?
A common citation format is "Official Code of Georgia Annotated § 48-5-80" (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 § 48-5-80 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.