{"data":{"id":"us-ga/o.c.g.a.-48-5-446","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-446","heading":"Remittance of taxes collected to tax authority; time.","body":"The tax collector or tax commissioner collecting the ad valorem taxes on motor vehicles and mobile homes as prescribed by this article shall remit to the tax authority imposing the tax such sums as have been collected, less the commissions provided in this article, on or before the fifteenth day of the month following the month of collection.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 10 Ad Valorem Taxation of Motor Vehicles and Mobile Homes","PART 1 General Provisions"],"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":"db866da4dc03a789e5d3ea7aeb0b29c1b048d3c343cfb098e1c222147a33f719","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-445","next":"us-ga/o.c.g.a.-48-5-447"},"notice":"GroundRules: Original legal text. Not legal advice."}