O.C.G.A. § 48-5-182: Payment of commissions to tax receivers.

The tax collector shall pay to the tax receiver his commissions due by the state and by the county, but only upon the production of the commissioner’s receipt for the tax receiver’s net digest and only with a specification in the digest of the amount of commissions to which the tax receiver is entitled. The tax collector shall submit the tax receiver’s receipts with his receipts thereon to the commissioner before the tax collector is allowed credits for such commissions.