Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the state revenue commissioner that all taxes im1022 48-8-249 posed by this article are collected and distributed according to situs of sale. History. Code 1981, § 48-8-247, enacted by Ga. L. 2010, p. 778, § 6/HB 277. 48-8-248. Disbursement of proceeds.
Remittance of taxes collected
O.C.G.A. § 48-8-247 — under Title 48.
O.C.G.A. § 48-8-247