---
title: O.C.G.A. § 48-8-114. Remittance of taxes collected.
collection: code
id: 48-8-114
cite_as: O.C.G.A. § 48-8-114 (2025)
canonical_url: https://georgiacommons.org/code/48-8-114
md_url: https://georgiacommons.org/code/48-8-114.md
text_url: https://georgiacommons.org/code/48-8-114/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=980
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/48-8.md
previous: https://georgiacommons.org/code/48-8-113.md
next: https://georgiacommons.org/code/48-8-115.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 / SALES AND USE TAXES / COUNTY SALES AND USE TAXES / COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX (SPLOST)
---

# O.C.G.A. § 48-8-114. Remittance of taxes collected.

Each sales tax return remitting taxes collected under this part shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the commissioner that all taxes imposed by this part are collected and distributed according to situs of sale.

## History

Code 1981, § 48-8-114, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2013, p. 141, § 48/HB 79.