---
title: O.C.G.A. § 34-8-278. Accounting procedures; disposition of collections.
collection: code
id: 34-8-278
cite_as: O.C.G.A. § 34-8-278 (2025)
canonical_url: https://georgiacommons.org/code/34-8-278
md_url: https://georgiacommons.org/code/34-8-278.md
text_url: https://georgiacommons.org/code/34-8-278/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t34-(v26)-2017-pdf.pdf?sfvrsn=ba91129b_0#page=334
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/34-8.md
previous: https://georgiacommons.org/code/34-8-277.md
next: https://georgiacommons.org/code/34-8-279.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: LABOR AND INDUSTRIAL RELATIONS / EMPLOYMENT SECURITY / UNEMPLOYMENT TAX AMNESTY
---

# O.C.G.A. § 34-8-278. Accounting procedures; disposition of collections.

For purposes of accounting for the unemployment contributions received pursuant to this chapter, the Commissioner shall maintain an accounting and reporting of funds collected under the amnesty program. All contributions or reimbursements in lieu of contributions collected shall be remitted to the Unemployment Compensation Fund created pursuant to Code Section 34-8-83.

## History

Code 1981, § 34-8-278, enacted by Ga. L. 1994, p. 837, § 1.