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19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-8-109.34 Administration and collection of tax
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A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of the special district imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicabl…
O.C.G.A. § 48-8-109.35 Remittance of taxes collected
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Each sales and use tax return remitting sales and use taxes collected under this article shall separately identify the location of each retail establishment at which any of the sales and use taxes remitted were collected and shall specify the amount of sales and the amount of tax…
O.C.G.A. § 48-8-109.36 Disbursement of proceeds
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The proceeds of the tax collected by the commissioner under this article shall be disbursed as soon as practicable after collection as follows: (1) One percent of the amount collected shall be paid into the general fund of the state treasury to defray the costs of administration;…
O.C.G.A. § 48-8-109.37 Credit for tax paid in another jurisdiction
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Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this …