Georgia § 48-13-122 - Authority to waive penalties.
Full text of Georgia Official Code of Georgia Annotated § 48-13-122 — Authority to waive penalties., with citation guidance and answers to common questions.
§ 48-13-122. Authority to waive penalties.
The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43, relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section. (Code 1981, § 48-13-122 , enacted by Ga. L. 2013, p. 787, § 7/HB 250.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-13-122
What does Official Code of Georgia Annotated § 48-13-122 cover?
Section 48-13-122 ("Authority to waive penalties.") 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 § 48-13-122?
A common citation format is "Official Code of Georgia Annotated § 48-13-122" (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 § 48-13-122 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.