{"data":{"id":"us-ga/o.c.g.a.-48-13-53.5","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-53.5","heading":"Assessments.","body":"Any assessment of an innkeeper pursuant to this article by the governing authority imposing a tax under this article shall be deemed prima facie correct.","path":["TITLE 48 Revenue and Taxation","CHAPTER 13 Specific, Business, and Occupation Taxes","Article 3 Excise Tax on Rooms, Lodgings, and Accommodations"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"bd58f0743458cdfcabab6aab44baec9e5875c9714f1806a07f68285a3fae4292","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-53.4","next":"us-ga/o.c.g.a.-48-13-53.6"},"notice":"GroundRules: Original legal text. Not legal advice."}