Ga. Comp. R. & Regs. 560-12-4-.08

Current through Rules and Regulations filed through October 17, 2024

Rule 560-12-4-.08 - Penalties and Interest

The amounts and rates of penalties and interest provided for by the State Sales and Use Tax Act and Regulations relating thereto shall apply to liabilities under the Rapid Transit Tax, and shall be paid into the special fund created under Georgia Laws 1971, pp. 2082, 2092. Said penalties and interest are in addition to and separate from the penalty and interest provisions of the State Sales and Use Tax Act and Regulations relating thereto.

Ga. Comp. R. & Regs. R. 560-12-4-.08

Ga. L. 1971, pp. 2082, 2083, 2084, 2092.

Original Rule entitled "Penalties and Interest" was filed and effective on March 30, 1972 as Emergency Rule 560-560-12-4-0.2-.08, to remain in effect for a period not longer than 120 days, as specified by the Agency.

Amended: Permanent Rule of the same title adopted superseding Emergency Rule. Filed June 29, 1972; effective July 19, 1972.