Georgia § 44-12-231 - Enforcement of article; properties not paid over on a timely basis.
Full text of Georgia Official Code of Georgia Annotated § 44-12-231 — Enforcement of article; properties not paid over on a timely basis., with citation guidance and answers to common questions.
§ 44-12-231. Enforcement of article; properties not paid over on a timely basis.
The commissioner may bring an action in a court of competent jurisdiction to enforce this article. Notwithstanding the provisions of Code Section 44-12-214, the commissioner shall commence enforcement for the reporting, payment, or delivery of property presumed abandoned under this article, with the exception of property held in a fiduciary capacity, not later than seven years from the date the property is presumed abandoned. Properties due and owing under this Code section and not paid over to the commissioner on a timely basis shall be paid upon notice and demand by the commissioner or the commissioner's delegate and shall be assessed and collected in the manner provided for assessment and collection of state taxes in Chapters 2, 3, and 4 of Title 48. The commissioner is authorized to issue an execution for the amounts due as provided in Code Section 48-3-1 . The remedies specified in this subsection shall be in addition to all other remedies provided for in this article. (Code 1981, § 44-12-231 , enacted by Ga. L. 1990, p. 1506, § 1; Ga. L. 1993, p. 1813, § 1.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 44-12-231
What does Official Code of Georgia Annotated § 44-12-231 cover?
Section 44-12-231 ("Enforcement of article; properties not paid over on a timely basis.") 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 § 44-12-231?
A common citation format is "Official Code of Georgia Annotated § 44-12-231" (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 § 44-12-231 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.