Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 5. SPECIAL DISTRICT TRANSPORTATION SALES AND USE TAX (TSPLOST) · Part 2. ELECTION, IMPOSITION, AND PROCEDURES

48-8-247. Remittance of taxes collected.

Active

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

Each sales tax return remitting taxes collected under this article 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 state revenue commissioner that all taxes imposed by this article are collected and distributed according to situs of sale.

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.

History

Code 1981, § 48-8-247, enacted by Ga. L. 2010, p. 778, § 6/HB 277.

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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 1036 to 1037; merge action: carried; file SHA-256 94ae5e1b204a.

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