Georgia Commons

Plain text

48-8-269.12. Remittance of taxes collected.

The only printed version. Current through: Including Acts of the 2025 Regular Session of the General Assembly.

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.