Section 48-13-94. Reimbursement for persons collecting tax

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Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payment. The rate of deduction shall be 3 percent of the amount due but only if the amount due was not delinquent at the time of payment.

Code 1981, § 48-13-94, enacted by Ga. L. 1996, p. 1639, § 1.

                    
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