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GEORGIA STATUTES AND CODES
PART 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
- § 48-8-30 - (For effective date, see note.) Imposition of tax; rates; collection
- § 48-8-31 - (For effective date, see note.) Tax computation to be carried to third decimal place; rounding
- § 48-8-32 - (For effective date, see note.) Tax collectable from dealers; rate for retail sales price and purchase price
- § 48-8-33 - Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions
- § 48-8-34 - Collection of tax from purchaser by dealer at time of sale; payment of tax on imports; use, consumption, distribution, or storage equivalent to sale at retail; no duplication of tax
- § 48-8-35 - Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect
- § 48-8-36 - Prohibition of advertising by dealer of his assumption of payment of tax
- § 48-8-37 - Violation of Code Section 48-8-36; penalty
- § 48-8-38 - (For effective date, see note.) Burden of proof on seller as to taxability; certificate that property purchased for resale; requirements of purchaser having certificate; contents
- § 48-8-39 - (For effective date, see note.) Effect of use other than retention, demonstration, or display by giver of certificate or by processor, manufacturer, or converter
- § 48-8-40 - Effect of sales from commingled goods when certificate given for portion of goods
- § 48-8-41 - Bringing action raising issue of taxability; copy of initial pleading to Attorney General; filing of acknowledgment of pleading in court; judgment void absent filed acknowledgment
- § 48-8-42 - Credit for tax when like tax paid in another state; procedure; proof of payment; payment of difference when like tax less than tax imposed by article; no credit absent reciprocity; excep
- § 48-8-43 - Disposition of taxes collected in excess of 4 percent
- § 48-8-44 - Payment of tax when used articles taken as credit on sale of new and used articles
- § 48-8-45 - (For effective date, see note.) Reporting cash and credit sales; change of basis of accounting; payment of tax at time of filing return under cash basis of accounting; deduction of bad d
- § 48-8-46 - Final return and payment upon sale of or quitting business; withholding of sufficient amount of purchase money by successor; effect of failure to withhold
- § 48-8-47 - Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons
- § 48-8-48 - Violation of Code Sections 48-8-46 and 48-8-47; penalty
- § 48-8-49 - (For effective date, see note.) Dealers' returns as to gross proceeds of sales and purchases; returns based on estimated tax liability; returns as to gross proceeds from rentals or lease
- § 48-8-50 - (For effective date, see note.) Compensation of dealers for reporting and paying tax; reimbursement deduction
- § 48-8-51 - Extension of time for making returns; limit; conditions for valid extensions; remittance under extension; interest; estimate when no return or false return filed; presumption of correctn
- § 48-8-52 - (For effective date, see note.) Dealers' duty to keep records of sales, purchases, and invoices of goods; examination by commissioner; assessment and collection when no or incorrect invo
- § 48-8-53 - Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner
- § 48-8-54 - Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty
- § 48-8-55 - Appearance before commissioner of dealer who fails to file return or files false or fraudulent return; notice; presumption of correctness of commissioner's assessment
- § 48-8-56 - Period of delinquency of unpaid taxes; issuance of fi. fa. for collection
- § 48-8-57 - Furnishing of bond by chronically delinquent or defaulting dealers; amount; sale at public auction of securities for collection of taxes due; notice to dealer or depositor by mail or per
- § 48-8-58 - (For effective date, see note.) Property sold returned to dealer by purchaser; "return allowance" defined; credit for tax payments; deduction of return allowance; claim for refund of tax
- § 48-8-59 - (For effective date, see note.) Dealer's certificate of registration; one license for all operations of single business in state; application for certificate; contents; conditions for va
- § 48-8-60 - Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty
- § 48-8-61 - Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property
- § 48-8-62 - Revocation or suspension of certificate of registration for violation of article or regulation; notice; hearing
- § 48-8-63 - "Nonresident subcontractor" defined; payment of tax by contractors furnishing tangible personal property and services; liability of seller; withholding of payments due subcontractor; rat
- § 48-8-64 - Time for assessment
- § 48-8-65 - Engaging in business by nonresident dealer as appointment of Secretary of State as attorney in fact for service of process; circumstances and events constituting engaging in business by
- § 48-8-66 - Penalties for failure to file return or make payment in full; exception for providential cause; penalty for willful failure to file return or for false or fraudulent return
- § 48-8-67 - Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner
- § 48-8-68 - (Effective January 1, 2011) Relief from liability in certain circumstances for failure to collect tax at new rate
- § 48-8-69 - (Effective January 1, 2011) Purchases from printed catalogs; local jurisdiction boundary changes
- § 48-8-70 - (Effective January 1, 2011) Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller's due diligence
- § 48-8-71 - (Effective January 1, 2011) Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments
- § 48-8-72 - (Effective January 1, 2011) Over-collected sales or use tax
- § 48-8-73 - (Effective January 1, 2011) Immunity from liability for reliance upon erroneous taxability matrix data provided by the state
- § 48-8-74 - (Effective January 1, 2011) Effective date for sales tax rate change
- § 48-8-75 - (Effective January 1, 2011) Purchaser's immunity from liability for failure to pay correct sales tax under certain circumstances
- § 48-8-76 - (Effective January 1, 2011) Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations
- § 48-8-77 - (Effective January 1, 2011) Sourcing; definitions; sales of "advertising and promotional direct mail" and "other direct mail"; sales of telecommunication service
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