---
title: O.C.G.A. § 48-13-94. Reimbursement for persons collecting tax.
collection: code
id: 48-13-94
cite_as: O.C.G.A. § 48-13-94 (2025)
canonical_url: https://georgiacommons.org/code/48-13-94
md_url: https://georgiacommons.org/code/48-13-94.md
text_url: https://georgiacommons.org/code/48-13-94/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=260
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/48-13-93.md
next: https://georgiacommons.org/code/48-13-95.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 TAXES ON RENTAL MOTOR VEHICLES
---

# O.C.G.A. § 48-13-94. Reimbursement for persons collecting tax.

Each person collecting the tax authorized by this article 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 due is not delinquent at the time of payment. The rate of deduction shall be 3 percent of the amount due but only if the amount due was not delinquent at the time of payment.

## History

Code 1981, § 48-13-94, enacted by Ga. L. 1996, p. 1639, § 1.