Georgia CommonsTítulo 50. STATE GOVERNMENT · Capítulo 6. DEPARTMENT OF AUDITS AND ACCOUNTS · Artículo 1. GENERAL PROVISIONS
50-6-5. Examination of motor fuel and tobacco products distributors.
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.
The state auditor shall, upon the request of either the Governor or the state revenue commissioner, make an examination into and report upon the necessary books, records, and accounts of those persons, firms, and corporations required by law to pay an occupational tax as distributors of motor fuels and also, at the request of the state revenue commissioner, of those persons, firms, and corporations required by law to pay a tax upon the retail sales price of cigarettes, cigars, and loose or smokeless tobacco, as prescribed in Code Section 48-11-2. The examination is to be made at such time as shall be fixed by the state revenue commissioner and for the purpose and to the extent of ascertaining whether or not the tax has been paid and collected as provided by law.
History
Ga. L. 1923, Ex. Sess., p. 7, § 6; Code 1933, § 40-1807; Ga. L. 2003, p. 665, § 44.
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.’”
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 642; acción de fusión: carried; SHA-256 del archivo b1a50b0e3917.