The person, corporation, or firm whose name is embossed on the Identification Card of Authorization is obligated to pay on or before the times specified in these regulations for all purchases made by anyone using said firm's Identification Card of Authorization and the obligation shall end only upon the surrender of the Identification Card of Authorization to the State Revenue Commissioner.
Ga. Comp. R. & Regs. R. 560-3-2-.11
Ga. L. 1937-38, Extra Sess., p. 77, as amended; Ga. L. 1970, p. 146.