Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 3A. UNIFORM SALES AND USE TAX ADMINISTRATION

48-8-164. Purpose.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

Code 1981, § 48-8-164, enacted by Ga. L. 2004, p. 410, § 8.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, pages 1008 to 1009; merge action: carried; file SHA-256 94ae5e1b204a.