---
title: O.C.G.A. § 48-5-182. Payment of commissions to tax receivers.
collection: code
id: 48-5-182
cite_as: O.C.G.A. § 48-5-182 (2025)
canonical_url: https://georgiacommons.org/code/48-5-182
md_url: https://georgiacommons.org/code/48-5-182.md
text_url: https://georgiacommons.org/code/48-5-182/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=599
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/48-5-181.md
next: https://georgiacommons.org/code/48-5-183.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 / COMPENSATION
---

# O.C.G.A. § 48-5-182. Payment of commissions to tax receivers.

The tax collector shall pay to the tax receiver his commissions due by the state and by the county, but only upon the production of the commissioner’s receipt for the tax receiver’s net digest and only with a specification in the digest of the amount of commissions to which the tax receiver is entitled. The tax collector shall submit the tax receiver’s receipts with his receipts thereon to the commissioner before the tax collector is allowed credits for such commissions.

## History

Ga. L. 1937-38, Ex. Sess., p. 297, § 4; Code 1933, § 91A-1372, enacted by Ga. L. 1978, p. 309, § 2.