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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 8. SALES AND USE TAXES |
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Article 3A. UNIFORM SALES AND USE TAX ADMINISTRATION |
| § 48-8-160. Short title |
| § 48-8-161. Definitions |
| § 48-8-162. Authorization to enter Streamlined Sales and Use Tax Agreement with other states |
| § 48-8-163. Effect upon other statutory provisions |
| § 48-8-164. Purpose |
| § 48-8-165. Benefit is to the state; no individual right to challenge or contest application |
| § 48-8-166. Certified service provider as agent of seller; responsibility for proper functioning of automated systems; failure to meet performance standards by sellers of proprietary systems |
| § 48-8-167. Member of Streamlined Sales Tax Governing Board |
REFS & ANNOS
TITLE 48 Chapter 8 Article 3A NOTE
CODE COMMISSION NOTES. --Pursuant to Code Section 28-9-5, in 2004, this article, which was enacted as Article 4, containing Code Sections 48-8-160 through 48-8-166, was redesignated as Article 3A, containing Code Sections 48-8-160 through 48-8-166.
EDITOR'S NOTES. --Ga. L. 2004, p. 410, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2004.'"
RESEARCH REFERENCES
AM. JUR. 2D. --67B Am. Jur. 2d, Sales and Use Taxes, § 21 et seq.
EDITOR'S NOTES. --Ga. L. 2004, p. 410, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2004.'"
RESEARCH REFERENCES
AM. JUR. 2D. --67B Am. Jur. 2d, Sales and Use Taxes, § 21 et seq.