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Georgia Commons

Código Oficial de Georgia Anotado

Título 50. STATE GOVERNMENT · Capítulo 5. DEPARTMENT OF ADMINISTRATIVE SERVICES · Artículo 3. STATE PURCHASING · Parte 1. GENERAL AUTHORITY, DUTIES, AND PROCEDURE

50-5-76. All tax stamps, tags, and paraphernalia evidencing the payment of tax to be purchased by department; requisition and payment.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

  1. (a)

    All cigarette tax stamps, loose or smokeless tobacco tax stamps, fertilizer tax tags, and other stamps, tags, and paraphernalia evidencing the payment of tax collected by the state or any department thereof shall be purchased by the Department of Administrative Services subject to the requisition of any department of the state requiring the use of the tax stamps or tags.#

  2. (b)

    Any department requiring tax stamps or stamps, tags, or paraphernalia from the Department of Administrative Services shall make a requisition therefor to the Department of Administrative Services upon forms prescribed by it, which requisition shall be delivered to the state auditor for compilation and check. The tax stamps, fertilizer tax tags, or other stamps, tags, or paraphernalia described in this part and purchased by the Department of Administrative Services shall be paid for by the department for whose use they are purchased.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Ga. L. 1937-38, Ex. Sess., p. 184, § 1, 2; Ga. L. 2003, p. 665, § 43.

Editor's notes

Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’”

Cross references

Property tax exemptions for fertilizers, § 48-5-43. Taxes on tobacco and vaping products, § 48-11-1 et seq.

Law reviews

For note on the 2003 amendment to this Code section, see 20 Ga. St. U.L. Rev. 233 (2003).

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t49-t50-ch1-12-(v38)-2023-pdf.pdf, Volumen V38, edición 2023, página 567; acción de fusión: carried; SHA-256 del archivo b1a50b0e3917.