Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 8 - SALES AND USE TAXESArticle 1 - STATE SALES AND USE TAX
Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
Section 48-8-43 - Disposition of taxes collected in excess of 4 percent

Ga. Code § 48-8-43

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-8-43 - Disposition of taxes collected in excess of 4 percent

When the tax collected for any period is in excess of 4 percent, the total tax collected shall be paid over to the commissioner less the compensation to be allowed the dealer.

OCGA § 48-8-43