The statute of limitations pertains to
Federal Income Tax Collection, which is a period of 10 years from the date of their first bill to collect. However, there are different laws pertaining to
state tax collection. For example, California has no statute of limitations to collect on their state tax, despite the limitations regarding Federal collection.
Looking at
Georgia's Department of Revenue, it is not clear what the statute or limitations are for paying back taxes. I would highly advise you to speak with one of their representatives regarding the issue or that you consult with a tax attorney in Georgia for a specific response regarding the State tax Collection.
Here you will find information on how to contact Georgia Department of Revenue.
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