GEORGIA CODE (Last Updated: August 20, 2013) |
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 |
Section 48-8-43. Disposition of taxes collected in excess of 4 percent
Latest version.
- When the tax collected for any period is in excess of 4 percent, the total tax collected shall be paid over to the commissioner less the compensation to be allowed the dealer.
Ga. L. 1951, p. 360, § 12; Code 1933, § 91A-4513, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 62, § 7.