Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 4. DISTILLED SPIRITS · Article 5. SALES BY THE DRINK · Part 3. EXCISE TAXATION

3-4-133. Allowance and reimbursement to dealers collecting tax of percentage of tax due.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Dealers collecting the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due, if the amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state tax under Chapter 8 of Title 48.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

Ga. L. 1977, p. 744, § 4; Code 1933, § 5A-2909, enacted by Ga. L. 1980, p. 1573, § 1.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t1-t2-t3-(v3)-2019-pdf.pdf, Volume V3, 2019 edition, pages 787 to 788; merge action: carried; file SHA-256 206dab95f27a.