{"data":{"id":"us-ga/o.c.g.a.-48-8-43","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-43","heading":"Disposition of taxes collected in excess of 4 percent.","body":"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.","path":["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"],"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":"9c677a5f7b1453041f4debc3d6e44d0dd1dc530a021aba70d3bbf813f2db5611","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-42","next":"us-ga/o.c.g.a.-48-8-44"},"notice":"GroundRules: Original legal text. Not legal advice."}
