{"data":{"id":"us-ga/o.c.g.a.-48-5-143","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-143","heading":"Monthly remittance of state taxes to commissioner.","body":"(a) Except as provided by subsection (b) of this Code section, the tax collector or tax commissioner of each county shall pay over to the commissioner at least once a month all state taxes which he has collected. Each monthly payment shall be made on or before the fifteenth day of each calendar month.\n(b) A tax collector or tax commissioner may pay over state taxes which he has collected on a more frequent basis than once a month when he so desires.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 3 County Tax Officials and Administration","PART 2 Tax Collectors"],"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":"f9438ee3a03810fe8cd170bdbce37229ab7bda39d72dc826a30aca11d8226685","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-142","next":"us-ga/o.c.g.a.-48-5-144"},"notice":"GroundRules: Original legal text. Not legal advice."}