---
title: O.C.G.A. § 3-4-133. Allowance and reimbursement to dealers collecting tax of percentage of tax due.
collection: code
id: 3-4-133
cite_as: O.C.G.A. § 3-4-133 (2025)
canonical_url: https://georgiacommons.org/code/3-4-133
md_url: https://georgiacommons.org/code/3-4-133.md
text_url: https://georgiacommons.org/code/3-4-133/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t1-t2-t3-(v3)-2019-pdf.pdf?sfvrsn=6ea3b7a1_0#page=787
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/3-4.md
previous: https://georgiacommons.org/code/3-4-132.md
next: https://georgiacommons.org/code/3-4-150.md
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: ALCOHOLIC BEVERAGES / DISTILLED SPIRITS / SALES BY THE DRINK / EXCISE TAXATION
---

# O.C.G.A. § 3-4-133. Allowance and reimbursement to dealers collecting tax of percentage of tax due.

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.

## History

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