TITLE 48 REVENUE AND TAXATION

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

ARTICLE 5 EXCISE TAXES ON RENTAL MOTOR VEHICLES

48-13-94. Reimbursement for persons collecting tax.

Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payment. The rate of deduction shall be 3 percent of the amount due but only if the amount due was not delinquent at the time of payment.

(Code 1981, §48-13-94, enacted by Ga. L. 1996, p. 1639, § 1.)