O.C.G.A.

O.C.G.A. § 48-13-53.5 (2019)

Assessments

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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Any assessment of an innkeeper pursuant to this article by the governing authority imposing a tax under this article shall be deemed prima facie correct.

History

Code 1981, § 48-13-53.5, enacted by Ga. L. 2000, p. 1325, § 3.

Notes of Decisions

Cited in 1 case, 2007–2007 · leading case: City of Atlanta v. Hotels.com, L.P., 654 S.E.2d 166 (Ga. Ct. App. 2007).

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City of Atlanta v. Hotels.com, L.P., 654 S.E.2d 166 (Ga. Ct. App. 2007). · cites it 2× “” OCGA § 48-13-53.5. 2 In light of this plain statutory and ordinance language, we conclude that prior to bringing an action for collection against the online travel companies, the City’s CFO or designated agent was required to make an estimate of the amount of excise taxes owed…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.