GroundRules
O.C.G.A. § 48-8-247: Remittance of taxes.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 8 Sales and Use Taxes
- Article 5 Special District Transportation Sales and Use Tax (TSPLOST)
- PART 2 Election, Imposition, and Procedures
Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the state revenue commissioner that all taxes imposed by this article are collected and distributed according to situs of sale.
Collected 2026-09-17T19:34:57Z. Source file · JSON