The following forms are in general use by the Sales and Use Tax Unit. Forms designed for primary use by dealers, contractors and other taxpayers may be obtained from the Sales and Use Tax Unit, Department of Revenue, Trinity-Washington Building, Atlanta, Georgia 30334.
Ga. Comp. R. & Regs. R. 560-12-3-.01
Ga. L. 1937-38, Extra Sess., p. 77, et seq., as amended Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385 (Ga. Code Ann., Sec. 92-3438a).