Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 6. GEORGIA TOURISM DEVELOPMENT

48-8-276. Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement.

Active

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

(a)
Compliance with the agreement is subject to review by the Department of Community Affairs.#
(b)
In the event an approved company fails to abide by the terms of the agreement, then such agreement shall be void and all sales and use tax proceeds that were refunded shall become immediately due and payable back to the 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.

History

Code 1981, § 48-8-276, enacted by Ga. L. 2011, p. 302, § 2/HB 234; Ga. L. 2013, p. 243, § 11/HB 318.

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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 1105 to 1106; merge action: carried; file SHA-256 94ae5e1b204a.

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