Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 1. STATE SALES AND USE TAX · Part 2. IMPOSITION, RATE, COLLECTION, AND ASSESSMENT

48-8-43. Disposition of taxes collected in excess of 4 percent.

Active

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

When the tax collected for any period is in excess of 4 percent, the total tax collected shall be paid over to the commissioner less the compensation to be allowed the dealer.

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

Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-4513, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 62, § 7.

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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, page 850; merge action: carried; file SHA-256 94ae5e1b204a.