---
title: O.C.G.A. § 48-5-143. Monthly remittance of state taxes to commissioner.
collection: code
id: 48-5-143
cite_as: O.C.G.A. § 48-5-143 (2025)
canonical_url: https://georgiacommons.org/code/48-5-143
md_url: https://georgiacommons.org/code/48-5-143.md
text_url: https://georgiacommons.org/code/48-5-143/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=578
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/48-5.md
previous: https://georgiacommons.org/code/48-5-142.md
next: https://georgiacommons.org/code/48-5-144.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 / AD VALOREM TAXATION OF PROPERTY / COUNTY TAX OFFICIALS AND ADMINISTRATION / TAX COLLECTORS
---

# O.C.G.A. § 48-5-143. Monthly remittance of state taxes to commissioner.

(a) Except as provided by subsection (b) of this Code section, the tax collector or tax commissioner of each county shall pay over to the commissioner at least once a month all state taxes which he has collected. Each monthly payment shall be made on or before the fifteenth day of each calendar month.

(b) A tax collector or tax commissioner may pay over state taxes which he has collected on a more frequent basis than once a month when he so desires.

## History

Ga. L. 1925, p. 79, § 2; Code 1933, § 92-4912; Ga. L. 1977, p. 1162, § 3; Code 1933, § 91A-1342, enacted by Ga. L. 1978, p. 309, § 2.