{"data":{"id":"us-ga/o.c.g.a.-48-8-64","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-64","heading":"Time for assessment.","body":"The amount of taxes imposed by this article shall be assessed within the time periods specified in Code Section 48-2-49.","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":"3bc55bcd0e8c5f23de3bbc831148d2ba9fda7241fc5fcfe596733786f4e2e486","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-63","next":"us-ga/o.c.g.a.-48-8-65"},"notice":"GroundRules: Original legal text. Not legal advice."}