§ 48-15-9 - Assessment and collection of tax
O.C.G.A. 48-15-9 (2010)
48-15-9. Assessment and collection of tax
The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in the same manner and to the same extent as provided in this title for any other state tax assessed and collected by the commissioner.