---
title: O.C.G.A. § 10-1-252. Reasonable transfer price.
collection: code
id: 10-1-252
cite_as: O.C.G.A. § 10-1-252 (2025)
canonical_url: https://georgiacommons.org/code/10-1-252
md_url: https://georgiacommons.org/code/10-1-252.md
text_url: https://georgiacommons.org/code/10-1-252/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t10-(v8)-2024-pdf.pdf?sfvrsn=1992b47e_0#page=139
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/10-1.md
previous: https://georgiacommons.org/code/10-1-251.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: COMMERCE AND TRADE / SELLING AND OTHER TRADE PRACTICES / BELOW COST SALES
---

# O.C.G.A. § 10-1-252. Reasonable transfer price.

For the purposes of this article, a transfer price from a related entity to a person is reasonable (1) if it is the same or greater than the price that such related entity contemporaneously charges unrelated persons at the same level of distribution and in the same geographic area as the person for a similar volume of product of like grade and quality or (2) if it is arrived at by including all uniform costs imposed upon purchasers in the operation of the retail business as determined pursuant to generally accepted accounting principles.

## History

Code 1981, § 10-1-252, enacted by Ga. L. 1985, p. 458, § 1.