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.
O.C.G.A. § 48-2-41
Authority to waive interest on unpaid taxes
Known as the Facilitating Business Rapid Response to State Declared Disasters Act
The act spans §§ 48–48 (63 sections).
Ga
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.