GEORGIA STATUTES AND CODES
§ 48-2-41 - Authority to waive interest on unpaid taxes
O.C.G.A. 48-2-41 (2010)
48-2-41. Authority to waive interest on unpaid taxes
The commissioner may waive the collection of any interest, in whole or in part, due the state on any unpaid taxes whenever or to the extent that he reasonably determines that the delay in payment of the taxes was attributable to the action or inaction of the department.
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