---
title: O.C.G.A. § 48-13-121. Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations.
collection: code
id: 48-13-121
cite_as: O.C.G.A. § 48-13-121 (2025)
canonical_url: https://georgiacommons.org/code/48-13-121
md_url: https://georgiacommons.org/code/48-13-121.md
text_url: https://georgiacommons.org/code/48-13-121/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=272
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/48-13.md
previous: https://georgiacommons.org/code/48-13-120.md
next: https://georgiacommons.org/code/48-13-122.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: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / EXCISE TAX ON SALE OR USE OF ENERGY
---

# O.C.G.A. § 48-13-121. Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations.

(a) Each dealer required to make a return and collect and remit any tax authorized under this article shall keep and preserve:

(1) Suitable records of the energy charges taxable under this article;

(2) Any exemption certificates received by the dealer; and

(3) Other books of account which are necessary to determine the amount of tax due.

(b) All books, invoices, exemption certificates, and other records required by this Code section to be kept shall be open to examination at all reasonable hours by the governing authority imposing a tax authorized under this article.

(c) Any audit or examination by a governing authority imposing a tax authorized under this article of the books and records of a dealer for the purpose of ascertaining the proper amount of tax due shall be based primarily upon any sales tax audit report of the dealer, any other tax audit report of the dealer, or any return created pursuant to Code Section 48-13-119 within the time periods described in subsection (b) of Code Section 48-13-117 or of subsection (b) of Code Section 48-13-120. Any information secured by the local governing authority incident to any such audit or examination shall be confidential and privileged to the same extent as provided in Code Section 48-2-15 for tax information secured by the commissioner.

## History

Code 1981, § 48-13-121, enacted by Ga. L. 2013, p. 787, § 7/HB 250.