---
title: O.C.G.A. § 48-8-165. Benefit is to the state; no individual right to challenge or contest application.
collection: code
id: 48-8-165
cite_as: O.C.G.A. § 48-8-165 (2025)
canonical_url: https://georgiacommons.org/code/48-8-165
md_url: https://georgiacommons.org/code/48-8-165.md
text_url: https://georgiacommons.org/code/48-8-165/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=1009
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.
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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 / UNIFORM SALES AND USE TAX ADMINISTRATION
---

# O.C.G.A. § 48-8-165. Benefit is to the state; no individual right to challenge or contest application.

(a) The agreement authorized by this article binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.

(b) Consistent with subsection (a) of this Code section, no person shall have any cause of action or defense under the agreement or by virtue of this state’s approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.

(c) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.

## History

Code 1981, § 48-8-165, enacted by Ga. L. 2004, p. 410, § 8.