Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)

O.C.G.A. § 48-16-4: Revenue and Taxation — O.C.G.A. § 48-16-4

What this law says, in plain English

Georgia's tax commissioner administers a one-time tax amnesty program (October 31–December 31, 1992) allowing taxpayers to voluntarily repay outstanding taxes and interest with penalties waived for liabilities through December 31, 1990.

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