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 48-8-71 - Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments

Ga. Code § 48-8-71

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-8-71 - Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments

Sellers and certified service providers shall not be liable for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state on state and local tax rates, local boundaries, and taxing jurisdiction assignments.

OCGA § 48-8-71

Added by 2010 Ga. Laws 507,§ 18, eff. 7/1/2011.