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2018 Georgia Code 48-13-53.4 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-13-53.4 Case Law from Google Scholar Amendments to OCGA 48-13-53.4

TITLE 48 REVENUE AND TAXATION

Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

ARTICLE 3 EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS

48-13-53.4. Records and books.

  1. Each innkeeper required to make a return and pay any tax under this article shall keep and preserve:
    1. Suitable records of the charges taxable under this article; and
    2. Other books of account which are necessary to determine the amount of tax due.
  2. All books, invoices, and other records required by this Code section to be kept shall be open to examination at all reasonable hours by the governing authority imposing a tax under this article.

(Code 1981, §48-13-53.4, enacted by Ga. L. 2000, p. 1325, § 3; Ga. L. 2001, p. 984, § 19.)

Law reviews.

- For note on the 2001 amendment to this Code section, see 18 Georgia St. U.L. Rev. 294 (2001).

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