Authority to waive penalties
Known as the Facilitating Business Rapid Response to State Declared Disasters Act
The act spans §§ 48–48 (63 sections).
Ga
The commissioner may waive, in whole or in part, the collection of
any amount due the state as a penalty under any revenue law of this state whenever or to the extent that he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due to gross or willful neglect or disregard of the law or of regulations
or instructions issued pursuant to the law.
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.