O.C.G.A. § 48-13-53.5: Assessments.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 13 Specific, Business, and Occupation Taxes
- Article 3 Excise Tax on Rooms, Lodgings, and Accommodations
Any assessment of an innkeeper pursuant to this article by the governing authority imposing a tax under this article shall be deemed prima facie correct.
Collected 2026-09-17T19:34:57Z. Source file · JSON