GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 8. SALES AND USE TAXES |
Article 6. GEORGIA TOURISM DEVELOPMENT |
Section 48-8-276. Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement
Latest version.
- (a) Compliance with the agreement is subject to review by the Department of Community Affairs.
(b) In the event an approved company fails to abide by the terms of the agreement, then such agreement shall be void and all sales and use tax proceeds that were refunded shall become immediately due and payable back to the state.
Code 1981, § 48-8-276, enacted by Ga. L. 2011, p. 302, § 2/HB 234; Ga. L. 2013, p. 243, § 11/HB 318.