GroundRules
O.C.G.A. § 48-8-164: Purpose.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 8 Sales and Use Taxes
- Article 3A Uniform Sales and Use Tax Administration
The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
Collected 2026-09-17T19:34:57Z. Source file · JSON