---
title: O.C.G.A. § 48-8-276. Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement.
collection: code
id: 48-8-276
cite_as: O.C.G.A. § 48-8-276 (2025)
canonical_url: https://georgiacommons.org/code/48-8-276
md_url: https://georgiacommons.org/code/48-8-276.md
text_url: https://georgiacommons.org/code/48-8-276/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=1105
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.
up: https://georgiacommons.org/code/48-8.md
previous: https://georgiacommons.org/code/48-8-275.md
next: https://georgiacommons.org/code/48-8-277.md
index: https://georgiacommons.org/code/index.md
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 / GEORGIA TOURISM DEVELOPMENT
---

# O.C.G.A. § 48-8-276. Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement.

(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.

## History

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