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O.C.G.A. § 48-9-34 · Joint reports by passenger motor carriers; basis of calculation of taxes due; liability; contents of reports; credits and refunds; required inclusion of certain motor carriers.
O.C.G.A. § 48-9-35 · Credit against road tax for payment of motor fuel tax; evidence of payments; subsequent application of credit exceeding amount of road tax; limit.
O.C.G.A. § 48-9-36 · Refunds to motor carriers; minimum credit refundable; applications; procedure; bond; audit of applicant’s records; procedure for issuance of refunds; interest.
O.C.G.A. § 48-9-37 · Lessee and lessor of motor vehicles as motor carriers; determination of status; primary liability; effect of failure to discharge liability.
O.C.G.A. § 48-9-38 · Requirement of motor vehicle registration card and identification marker; validity; renewal; fee; temporary authorizations; temporary permits; fee.
O.C.G.A. § 48-9-39 · Violation of Code Section 48-9-38; penalty.
O.C.G.A. § 48-9-40 · Keeping and preservation of records; inspection; estimate of amount of road tax due; prima-facie evidence; burden of proof; agreements with certain jurisdictions for cooperative audits.
O.C.G.A. § 48-9-41 · Assessment of deficiencies; time limits; timely report; false or fraudulent report; no report; procedures for collection.
O.C.G.A. § 48-9-42 · Secretary of State as agent of nonresident motor carriers for service of process or notice.
O.C.G.A. § 48-9-43 · Assistance by Department of Public Safety in administration and enforcement of article; powers.
O.C.G.A. § 48-9-44 · Powers of revenue agents in enforcement of article.
O.C.G.A. § 48-9-45 · Penalties; violation of registration provisions; untimely reports; failure to pay; interest; other punitive measures.
O.C.G.A. § 48-9-46 · Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty.
O.C.G.A. §§ 48-10-1 through 48-10-16
O.C.G.A. § 48-11-1 · Definitions.
O.C.G.A. § 48-11-2 · Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; tax separately identified.
O.C.G.A. § 48-11-3 · Collection of tax by stamps; sale at discount to distributors; basis of discount percentage; alternate method of collection of tax; prohibition of sale or exchange of stamps with another distributor; redemption.
O.C.G.A. § 48-11-4 · Licensing of persons engaged in tobacco and vaping business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities.
O.C.G.A. § 48-11-4.1 · Sale of vapor products to persons not licensed as manufacturer, importer, distributor, or dealer by any means other than in-person sale prohibited; identification requirement; penalties for violation.
O.C.G.A. § 48-11-4.2 · Requirements for sales and deliveries of tobacco products, alternative nicotine products, or vapor products; powers of special agents or enforcement officers; rules and regulations; penalties for violations.
O.C.G.A. § 48-11-5 · Licensing of nonresident distributors; authorized use of stamps or metering machine; bond; amount; examination of records; service on agent; applicability of chapter to nonresident distributors; reports of shipments.
O.C.G.A. § 48-11-6 · Suspension, refusal of renewal, and revocation of licenses; notice; procedures for hearings; appeals; effect of suspension or refusal to renew on other activities by commissioner.
O.C.G.A. § 48-11-7 · Execution of bonds by distributor; surety.
O.C.G.A. § 48-11-8 · Prohibition of sale or possession of unstamped tobacco or vaping products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports.
O.C.G.A. § 48-11-9 · Seizure as contraband of unstamped tobacco or vapor products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines.
O.C.G.A. § 48-11-10 · Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report.
O.C.G.A. § 48-11-11 · Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses.
O.C.G.A. § 48-11-12 · Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud.
O.C.G.A. § 48-11-13 · Tax on persons having tobacco or vaping products on which tax under Code Section 48-11-2 not paid; rate; exemptions.
O.C.G.A. § 48-11-14 · Registration, reports, and tax payments of persons acquiring tobacco or vaping products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing incorrect report; hearing; penalties.
O.C.G.A. § 48-11-15 · Procedure for refund of taxes, cost price of affixed stamps, and tax on tobacco or vaping products unfit for sale, use, or consumption and destroyed or exported.
O.C.G.A. § 48-11-16 · Purchase of tax stamps on account by licensed distributors; permit; time of payment; bond; cancellation of permit without notice for failure or refusal to comply with Code section; annual payment of any liability outstanding.
O.C.G.A. § 48-11-17 · Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien.
O.C.G.A. § 48-11-18 · Procedure for hearing by persons aggrieved by action of commissioner; initiation of hearings by commissioner; production of evidence; appeals; bond; grounds for not sustaining commissioner’s action; costs.
O.C.G.A. § 48-11-19 · Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement.
O.C.G.A. § 48-11-20 · Venue as to violations of chapter; commissioner’s certificate as prima-facie evidence.
O.C.G.A. § 48-11-21 · Jurisdiction of superior courts of criminal violations of chapter.
O.C.G.A. § 48-11-22 · Transportation of unstamped tobacco or vaping products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability.
O.C.G.A. § 48-11-23 · Transporting tobacco or vaping products in violation of Code Section 48-11-22; penalty.
O.C.G.A. § 48-11-23.1 · Additional requirements on the sale of tobacco or vaping products; seizure and forfeiture of contraband; revocation of licenses.
O.C.G.A. § 48-11-24 · Penalties for possession of unstamped tobacco or vaping products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expenses.
O.C.G.A. § 48-11-25 · Violations of chapter; penalties.
O.C.G.A. § 48-11-26 · Failure to file report or filing false report required by chapter; penalty.
O.C.G.A. § 48-11-27 · False entries on invoices or records pursuant to chapter; penalty.
O.C.G.A. § 48-11-28 · Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty.
O.C.G.A. § 48-11-29 · [Reserved] Swearing and testifying falsely with respect to matters governed by chapter; penalty.
O.C.G.A. § 48-11-30 · Penalty for sale or possession of counterfeit cigarettes.
O.C.G.A. § 48-12-1 · Elimination of estate taxes and returns; prior taxable years not applicable.
O.C.G.A. § 48-13-1 · [Reserved] “In towns or cities” defined.
O.C.G.A. § 48-13-2 · Prohibition of export tax on state products.
O.C.G.A. § 48-13-3 · Prohibition of capitation tax; exception.
O.C.G.A. § 48-13-4 · Prohibition of tax on activities involving air commerce; exceptions.
O.C.G.A. § 48-13-5 · Definitions.
O.C.G.A. § 48-13-6 · Levy of occupation tax by counties and municipalities on businesses and practitioners of professions and occupations; hearing on tax increase.
O.C.G.A. § 48-13-7 · Levy of occupation tax by localities on businesses and practitioners of professions and occupations with no location or office in state; superseding of local law; laws applicable to levy; tax payable to only one local government; exemption.
O.C.G.A. § 48-13-8 · Imposition of regulatory fees by counties and municipalities on businesses and practitioners of professions and occupations; classification based on location within or without corporate limits prohibited.
O.C.G.A. § 48-13-9 · Limitation on authority of local government to impose regulatory fee; examples of those which may be subject to fees; individuals and entities not subject to fees; general laws not repealed.
O.C.G.A. § 48-13-9.1 · Civil action; attorney’s fees.
O.C.G.A. § 48-13-10 · Determining amount of occupation tax; criteria for classification of businesses and practitioners; administrative fee; exemptions or reduction in fees for economic development; election of tax by practitioner.
O.C.G.A. § 48-13-10.1 · [Repealed] Restriction on authority of counties and municipalities to impose business license fee or occupational tax on wrecker services.
O.C.G.A. § 48-13-11 · Prohibited criteria or methods in determining amount of occupation tax.
O.C.G.A. § 48-13-12 · Classification rules for businesses or practitioners with more than one type of service or product.
O.C.G.A. § 48-13-13 · Prohibitions on occupation tax levies by local governments.
O.C.G.A. § 48-13-14 · Levy on business or practitioner with location or office in more than one jurisdiction; methods of allocating gross receipts; information provided by business or practitioner; limits on levies by local governments using criteria for taxation.
O.C.G.A. § 48-13-15 · Confidentiality of information provided by business or practitioner; violation; when disclosure allowed.
O.C.G.A. § 48-13-16 · Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed.
O.C.G.A. § 48-13-17 · Levy of license, occupation, or professional tax by counties and municipalities upon real estate brokers.
O.C.G.A. § 48-13-18 · Levy by municipalities of occupation taxes on licensed businesses, trades, and professions; limitation; prohibition of municipal licensing or taxation of businesses, trades, or operations operating registered vehicles.
O.C.G.A. § 48-13-19 · Limitation on levy of employment taxes by municipalities; exception.
O.C.G.A. § 48-13-20 · Time for payment of fees and taxes.
O.C.G.A. § 48-13-20.1 · Localities levying occupation tax or regulatory fee to collect certain information from taxpayers; applicability; required information; electronic submission of information; establishment of website or electronic portal; promulgation of rules and regulations.
O.C.G.A. § 48-13-21 · Penalty for failure to pay tax or fee; time; amount; interest and administrative fees; exemption for certain military service.
O.C.G.A. § 48-13-22 · Amount of tax due from businesses commenced on or after July 1.
O.C.G.A. § 48-13-23 · Duty to post state licenses in places of business by persons subject to any special or occupational tax.
O.C.G.A. § 48-13-24 · Census governing amount of tax or license fee to be paid.
O.C.G.A. § 48-13-25 · Effect of entry of nulla bona on right of defaulting taxpayer to collect fees for services rendered after entry; effect of taxpayer’s payment in full of delinquent tax, on such right.
O.C.G.A. § 48-13-26 · Issuance of executions against delinquent taxpayers; criminal liability unaffected.
O.C.G.A. § 48-13-27 · Ordinances and resolutions to be in compliance with amended article.
O.C.G.A. § 48-13-28 · Disposition of increase in occupation tax revenue; public hearings.
O.C.G.A. § 48-13-29 · Compliance by counties and municipalities with provisions; electronic or mail application process; payment of fees; establishment of system of permitting not required; plans or specifications by mail.
O.C.G.A. § 48-13-30 · “Contractor” defined.
O.C.G.A. § 48-13-31 · Registration of nonresident contractors; minimum contract price; reports with respect to liability; registration fees; disposition.
O.C.G.A. § 48-13-32 · Bonds; procedure; condition precedent to commencing work; amount; blanket or master bonds; amount; registration of completed contracts; fee.
O.C.G.A. § 48-13-33 · Injunction to prevent execution of contract pending compliance with registration and bond requirements; procedure.
O.C.G.A. § 48-13-34 · Release of bonds; completion of contract and certification from Commissioner of Labor; automatic release.
O.C.G.A. § 48-13-35 · Appointment of Secretary of State by nonresident contractor as agent for service of process; time; effect on validity of process as to contractor.
O.C.G.A. § 48-13-36 · Actions; venue; service and return of summons; procedure; record book kept by Secretary of State; contents.
O.C.G.A. § 48-13-37 · Preclusion of right to bring action for payment on contract by contractor in violation of article.
O.C.G.A. § 48-13-38 · Violations of article; penalty.
O.C.G.A. § 48-13-50 · Purpose.
O.C.G.A. § 48-13-50.1 · Creation of special districts.
O.C.G.A. § 48-13-50.2 · Definitions.
O.C.G.A. § 48-13-50.3 · Additional nightly tax levied on public accommodations; collection and remittance by innkeepers; exemptions; use of funds from additional taxes; provisions for termination.
O.C.G.A. § 48-13-50.4 · Obligation of marketplace innkeepers to collect and remit taxes; conditions; audits; liability; exceptions.
O.C.G.A. § 48-13-51 · County and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows.
O.C.G.A. § 48-13-52 · Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate.
O.C.G.A. § 48-13-53 · Procedures.
O.C.G.A. § 48-13-53.1 · Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money.
O.C.G.A. § 48-13-53.2 · Tax returns and remittances.
O.C.G.A. § 48-13-53.3 · Taxes; extensions and returns; failure of innkeeper to make return and pay required tax.