GEORGIA CODE (Last Updated: August 20, 2013) |
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 |
Section 48-5-446. Remittance of taxes collected to tax authority; time
Latest version.
- 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.
Ga. L. 1966, p. 517, § 13; Ga. L. 1976, p. 1529, § 14; Code 1933, § 91A-1936, enacted by Ga. L. 1978, p. 309, § 2.