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 48-8-73. Immunity from liability for reliance upon erroneous taxability matrix data provided by the state
Latest version.
- A seller and certified service provider are relieved of liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state in the taxability matrix.
Code 1981, § 48-8-73, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.