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

48-8-73. Immunity from liability for reliance upon erroneous taxability matrix data provided by the state.

Active

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

A seller and certified service provider are relieved of liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state in the taxability matrix.

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, § 48-8-73, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.

Read the official page (the state's PDF, opened at the page this text was read from).

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 884 to 885; merge action: carried; file SHA-256 94ae5e1b204a.