O.C.G.A. § 48-8-43: Disposition of taxes collected in excess of 4 percent.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 8 Sales and Use Taxes
- Article 1 State Sales and Use Tax
- 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