Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-8-89.2 Rate of tax
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Consolidated county and municipality governments. Levy of tax by consolidated government, §48-8-97. Millage rate adjustment for ad valorem taxation of tangible personal property, §48-8-91. Referendum elections, §48-8-85. Consolidated county and municipality governments. Levy of t…
O.C.G.A. § 48-8-9 Failure by dealer to furnish return under article
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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 commissioner. (b) Any person who…
O.C.G.A. § 48-8-90 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 …
O.C.G.A. § 48-8-91 MISDEMEANORS
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Contractors. Nonresident contractors. Violations of article, §48-13-38. Controlled substances. Excise tax on marijuana and controlled substances. Violation of confidentiality requirements, §48-15-10. County tax collectors. Collection before bond given and oath taken, §48-5-125. Fa…
O.C.G.A. § 48-8-92 Republication of notice, §48-8-85
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Property taxes. Freeport exemption. Level 1, §48-5-48.2. Level 2, §48-5-48.6. Publication. Joint county and municipal sales and use tax. Discontinuance of imposition of tax, §48-8-92. 517 INDEX REFERENDUM —Cont’d Publication —Cont’d Joint county and municipal sales and use tax —C…
O.C.G.A. § 48-8-94 Food, §48-8-82
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Motor fuel, imposition as prepaid local tax, §48-8-82. Property ordered by and delivered to purchaser outside special district. Nonimposition of tax, §48-8-93. Referendum election, §48-8-85. Discontinuing imposition, §48-8-92. Resolution by governing authorities, §48-8-84. Specia…
O.C.G.A. § 48-8-95 Rules and regulations
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The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax authorized to be imposed by this article. History. Ga. L. 1975, p. 984, §…
O.C.G.A. § 48-8-97 VOCATIONAL EDUCATION
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Career education programs generally. Job training organizations. Sales and use tax exemptions. Qualified job training organizations, sales of property and services to organization, §48-8-3. WAGES. Income tax deduction as business expense. Disallowed unless individual receiving com…