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. History. Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-4513, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 62, § 7.
Disposition of taxes collected in excess of 4 percent
O.C.G.A. § 48-8-43, under IMPOSITION, RATE, COLLECTION, AND ASSESSMENT RESEARCH REFERENCES.
O.C.G.A. § 48-8-43