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Georgia Statutes, Title 48

Georgia/Statutes

← All Georgia coverage

Title 48

19 chapters · 1,201 sections in this title.

All chapters in Title 481,201 Ch 5, AD VALOREM TAXATION OF PROPERTY333 Ch 8, SALES AND USE TAXES289 Ch 7, INCOME TAXES160 Ch 13, SPECIFIC, BUSINESS, AND OCCUPATION TAXES112 Ch 2, STATE ADMINISTRATIVE ORGANIZATION, A…65 Ch 4, TAX SALES46 Ch 6, TAXATION OF INTANGIBLES36 Ch 9, MOTOR FUEL AND ROAD TAXES36 Ch 3, TAX EXECUTIONS35 Ch 11, TAXES ON TOBACCO AND VAPING PRODUCTS32 Ch 16, TAX AMNESTY PROGRAM12 Ch 15, EXCISE TAX ON MARIJUANA AND CONTROLL…11 Ch 1, GENERAL PROVISIONS10 Ch 16A, PROPERTY TAX AMNESTY PROGRAM10

112 sections·Filtered byTitle 48✕Ch 13✕

O.C.G.A. § 48-13-53.6 Unpaid tax
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The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. History. Code 1981, § 48-13-53.6, enacted by Ga. L. 2000, p. 1325, § 3.
O.C.G.A. § 48-13-54 Lodge operated under jurisdiction of Department of Natural Resources or other state authority; collection and remittance of tax; use of funds
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Any state park operated under the jurisdiction of the Department of Natural Resources, or a state authority that is administratively attached to the Department of Natural Resources, which state park or authority regularly furnishes for value lodge rooms as well as meals and confe…
O.C.G.A. § 48-13-55 Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies
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(a) A charitable trust, or a functionally related business of a charitable trust, which regularly furnishes for value rooms, lodgings, or accommodations shall be subject to local licensure by, or required to pay a business or occupation tax to, a county or municipality only to th…
O.C.G.A. § 48-13-56 Annual report to Department of Community Affairs

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Each county or municipality imposing a tax as authorized by this article shall, as a condition of continuing authorization to impose the tax, annually ﬁle with the Department of Community Affairs a report specifying the rate of taxation and amounts collected and expended pursuant…

O.C.G.A. § 48-13-56.1 Hotel Motel Tax Performance Review Board; composition; appointments; investigations of complaints; expenses of members

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(a)(1) There is created the Hotel Motel Tax Performance Review Board which shall consist of 11 members. (2) The commissioner of community affairs shall appoint ﬁve persons to serve as members of the performance review board as follows: (A) A designee of the commissioner; (B) A re…

O.C.G.A. § 48-13-57 Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes

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The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes; Code Section 48-2-43, relating to authority to waive penalties; and Code Section 48-2-49, relating to periods of limitation for assessment of taxes imposed by this title, shall apply …

O.C.G.A. § 48-13-58 Penalties added to tax for failure to pay

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(a) When any innkeeper fails to make any return or to pay the full amount of the tax required by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of 5 percent or $5.00, whichever is greater, if th…

O.C.G.A. § 48-13-58.1 Criminal penalties for failure to make return or pay taxes

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(a) It shall be unlawful for any innkeeper to fail to make a return and pay the taxes due under this article to any applicable governing authority imposing a tax under this article. (b)(1) If the tax liability is $10,000.00 or less, any person who violates subsection (a) of this …

O.C.G.A. § 48-13-59 Failure to collect taxes; punishment

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(a) It shall be unlawful for any innkeeper to fail, neglect, or refuse to collect the tax provided in this article, either by himself or herself or through his or her agents or employees. (b) In addition to the penalty of being liable for and paying the tax himself or herself, an…

O.C.G.A. § 48-13-60 Unlawful returns; punishment

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(a) It shall be unlawful for any innkeeper required by this article to make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article. (b) Any person who violates subsection (a) of this Code section shall be guilt…

O.C.G.A. § 48-13-61 Failure to furnish return; punishment

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(a) It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority imposing a tax under this article…

O.C.G.A. § 48-13-63 Other violations; punishment

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(a) It shall be unlawful for any innkeeper to violate any other provision of this article for which punishment is not otherwise provided. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. History. Code 1981, § 48-13-63, enacted by G…

O.C.G.A. § 48-13-70 Deﬁnition

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As used in this article, the term “corporation” includes, but is not limited to, associations, professional associations organized pursuant to Chapter 10 of Title 14, and insurance companies. History. Ga. L. 1931, Ex. Sess., p. 24, § 2; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-30…

O.C.G.A. § 48-13-71 Organizations and companies exempt from corporate net worth tax

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The following are exempt from the payment of the tax imposed by this article: (1) Those organizations not organized for pecuniary gain or proﬁt; (2) Insurance companies which are separately taxed; and (3) Those corporations having a net worth, including capital stock, paid-in sur…

O.C.G.A. § 48-13-72 Imposition of annual corporate net worth tax on all corporations doing business or owning property in state

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In addition to all other taxes imposed by law, there is imposed an annual corporate net worth tax on all corporations incorporated under the laws of this state, all domesticated foreign corporations, and all corporations incorporated or organized under the laws of any other state…

O.C.G.A. § 48-13-73 Amount of corporate net worth tax; amount for taxable period less than six months

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(a) The tax imposed by this article shall be based upon corporate net worth according to the following table: Corporations with Net Worth Including Issued Capital Stock, Paid-in Surplus, and Earned Surplus Over $100,000.00 and not exceeding $150,000.00 .......... Amount of Tax $ …

O.C.G.A. § 48-13-74 Determination of net worth of corporation; determination by commissioner absent disclosure of true net worth on corporation’s books or return

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For the purpose of ascertaining the corporate net worth tax imposed by this article, the net worth of the corporation shall be presumed to be the net worth as disclosed on the corporation’s books and as reﬂected on the return required to be ﬁled annually by the corporation. In th…

O.C.G.A. § 48-13-75 Apportionment of net worth of foreign corporation; determination of receipts derived from business in state; ﬁxing value of capital stock; methods

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(a) For the purpose of ascertaining the corporate net worth tax imposed on a foreign corporation subject to the tax, the corporation shall be deemed to have employed in this state that proportion of its entire outstanding issued capital stock and surplus which its assets in this …

O.C.G.A. § 48-13-76 Corporate net worth tax due on ﬁrst day of tax period; determination of annual tax period; determination of ﬁrst tax period

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(a) The corporate net worth tax imposed shall be due on the ﬁrst day of the tax period. The annual tax period shall be the same as the annual tax period adopted by the corporation for state income tax purposes as provided by law. If a corporation does not return income taxes to t…

O.C.G.A. § 48-13-77 Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return

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Each corporation other than Georgia Subchapter “S” corporations subject to the tax imposed by this article shall ﬁle a return and pay the tax due on the ﬁfteenth day of the fourth calendar month following the beginning of its tax period. Each Georgia Subchapter “S” corporation su…

O.C.G.A. § 48-13-78 Period for payment of tax; effect

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For corporations other than Georgia Subchapter “S” corporations, the tax imposed by this article shall be paid to the commissioner on or before the ﬁfteenth day of the fourth calendar month beginning with the ﬁrst calendar month of the tax period. For Georgia Subchapter “S” corpo…

O.C.G.A. § 48-13-90 Legislative purpose and intent

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It is declared to be the purpose and intent of the General Assembly that: (1) Each county and municipality in this state shall be authorized to levy certain excise taxes as provided in this article; and (2) Funds derived from such tax shall be made available for the purpose of pr…

O.C.G.A. § 48-13-91 Deﬁnitions

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As used in this article, the term: (1) “Rental charge” means the total value received by a rental motor vehicle concern for the rental or lease for 31 or fewer consecutive days of a rental motor vehicle, including the total cash and nonmonetary consideration for the rental or lea…

O.C.G.A. § 48-13-92 Special districts

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Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each distr…

O.C.G.A. § 48-13-93 Levy and collection of excise taxes upon motor vehicle rental charges; expenditure of taxes; purpose

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(a)(1) The governing authority of each municipality in this state may levy and collect an excise tax upon the rental charge collected by a rental motor vehicle concern when such charge constitutes a taxable event for purposes of sales and use tax under Article 1 of Chapter 8 of t…

O.C.G.A. § 48-13-94 Reimbursement for persons collecting tax

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Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payme…

O.C.G.A. § 48-13-95 Local powers and procedures

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The manner of imposition, payment, and collection of the tax and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article. History. Code 1981, § 48-13-95, enacted by Ga. L. 1996, p. 1639…

O.C.G.A. § 48-13-96 Auditor’s report

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As a part of the audit report required under Code Section 36-81-7, the auditor shall include, in a separate schedule, a report of the revenues and expenditures pertaining to the tax under this article. History. Code 1981, § 48-13-96, enacted by Ga. L. 1996, p. 1639, § 1.

O.C.G.A. § 48-13-97 Cash and credit rental charges to be reported on either cash or accrual basis of accounting

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(a) Any person collecting the tax under this article having both cash and credit rental charges may report the rental charges on either the cash or accrual basis of accounting. Each election of a basis of accounting shall be made on the ﬁrst return ﬁled on or after July 1, 1998, …

O.C.G.A. § 48-13-110 Deﬁnitions

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As used in this article, the term: (1) “Dealer” means any person who sells energy at retail, offers to sell energy at retail, or has in his or her possession any energy for sale at retail. (2) “Energy” has the same meaning as in Code Section 48-8-3.2. (3) “Local sales and use tax…

O.C.G.A. § 48-13-111 Creation of special districts

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Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each district shall incl…

O.C.G.A. § 48-13-112 Levy and collection of excise tax on sale or use of energy

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(a)(1) Within the territorial limits of the special district located within the county, each county in this state may levy and collect an excise tax upon the sale or use of energy when such sale or use would have constituted a taxable event for purposes of sales and use tax under…

O.C.G.A. § 48-13-113 Notice of meeting to determine levy

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Prior to the adoption of the ordinance levying an excise tax authorized under this article, the county governing authority within a special district shall meet and confer with each of the municipalities within the special district. Any county that desires to have an excise tax au…

O.C.G.A. § 48-13-114 Adoption of ordinance levying excise tax within special district

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(a)(1) Following the meeting required under Code Section 48-13-113, the governing authority of the county within the special district shall enter into an intergovernmental agreement with the governing authority of each municipality wishing to participate in such excise tax that p…

O.C.G.A. § 48-13-115 Nonparticipation of county within special district to enter into intergovernmental agreement

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(a)(1) Within 30 days following the meeting required under Code Section 48-13-113, if the governing authority of the county within the special district fails or refuses to enter into an intergovernmental agreement with the governing authority of each municipality wishing to parti…

O.C.G.A. § 48-13-116 Imposition of excise tax; effective date; limitations

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(a)(1) Except as otherwise provided in Code Section 48-13-115, an excise tax authorized by this article shall become effective on the ﬁrst day of the next succeeding calendar quarter which begins more than 80 days after the adoption date of an ordinance levying the excise tax. (2…

O.C.G.A. § 48-13-117 Procedures for payment, collection, and assessment; refund claims; contingent contract or arrangement for assessment of liability prohibited

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(a) Except as otherwise provided in this Code section, the manner of payment and collection of the excise tax and all other procedures related to the tax, including, but not limited to, periodic auditing of dealers collecting and remitting the excise tax authorized under this art…

O.C.G.A. § 48-13-118 Separate revenue schedule required

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As a part of the audit report required under Code Section 36-81-7, the auditor shall include, in a separate schedule, a report of the revenues pertaining to the excise tax under this article. History. Code 1981, § 48-13-118, enacted by Ga. L. 2012, p. 257, § 5-4/HB 386.

O.C.G.A. § 48-13-119 Transmittal of returns and remission of taxes due; form of returns; estimated tax liability

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(a) Each dealer, on or before the twentieth day of each month, shall transmit returns and remit taxes due to any applicable governing authority imposing a tax authorized under this article showing the gross charges for energy taxable under the ordinance enacted pursuant to this a…

O.C.G.A. § 48-13-120 Extension of time for making returns; penalties and interest; failure to make return

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(a)(1) The governing authority imposing a tax authorized under this article may, for good cause, extend the time for making any returns required under this article for not more than 30 days. (2) No extension granted pursuant to paragraph (1) of this subsection shall be valid unle…

O.C.G.A. § 48-13-121 Keeping and preservation of records, exemption certiﬁcates, and books of account; records to be open to examination; audits and examinations

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(a) Each dealer required to make a return and collect and remit any tax authorized under this article shall keep and preserve: (1) Suitable records of the energy charges taxable under this article; (2) Any exemption certiﬁcates received by the dealer; and (3) Other books of accou…

O.C.G.A. § 48-13-122 Authority to waive penalties

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The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43, relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local gov…

O.C.G.A. § 48-13-123 Failure to make returns or pay full amount of tax; penalties and interest

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(a) When any dealer fails to make any return or to pay the full amount of the tax required by an ordinance authorized by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of 5 percent or $5.00, whi…

O.C.G.A. § 48-13-124 Willful failure to collect tax; misdemeanor; punishment

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(a) It shall be unlawful for any dealer to knowingly and willfully fail, neglect, or refuse to collect the tax provided in this article, either by himself or herself or through his or her agents or employees. (b) In addition to the penalty of being liable for and paying the tax h…

O.C.G.A. § 48-13-125 False or fraudulent return; penalty

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(a) It shall be unlawful for any dealer required by this article to knowingly and willfully make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article. (b) Any person who violates subsection (a) of this Code s…

O.C.G.A. § 48-13-126 Failure or refusal to furnish return; punishment

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(a) It shall be unlawful for any dealer subject to this article to knowingly and willfully fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority of the count…

O.C.G.A. § 48-13-127 Willful failure to keep records or open records to inspection; punishment

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(a) It shall be unlawful for any dealer subject to this article to knowingly and willfully fail to keep records or to fail to open the records to inspection as required by law. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a h…

O.C.G.A. § 48-13-130 Deﬁnitions

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As used in this article, the term: (1) “Consumer ﬁreworks” shall have the same meaning as provided for in Code Section 25-10-1. (2) “Seller” means the person who is issued a license pursuant to Code Section 25-10-5.1. History. Code 1981, § 48-13-130, enacted by Ga. L. 2015, p. 27…

O.C.G.A. § 48-13-131 Excise tax imposed; rate of taxation; establishment of Fireworks Trust Fund

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(a) An excise tax, in addition to all other taxes of every kind imposed by law, is imposed upon the sale of consumer ﬁreworks and any items provided for in paragraph (2) of subsection (b) of Code Section 25-10-1 in this state at a rate of 5 percent per item sold. (b)(1)(A) There …

O.C.G.A. § 48-13-132 Civil penalty for violations

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A seller who knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due. History. Code 1981, § 48-13-132, enacted by Ga. L. 2015, p. 274, § 9/HB 110.