Failure to keep or make available, §48-13-127. EXCISE TAXES —Cont’d Energy, sale or use —Cont’d Refunds. Time to claim refund, §48-13-117. Reimposition following termination, §48-13-116. Remitting taxes collected, §48-13-119.
Recordkeeping, §48-13-121
O.C.G.A. § 48-13-115 — under Title 48.
O.C.G.A. § 48-13-115