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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-8-43: Disposition of taxes collected in excess of 4 percent.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 8 Sales and Use Taxes
  3. Article 1 State Sales and Use Tax
  4. PART 2 Imposition, Rate, Collection, and Assessment

When the tax collected for any period is in excess of 4 percent, the total tax collected shall be paid over to the commissioner less the compensation to be allowed the dealer.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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