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O.C.G.A. § 48-15-9 — Assessment and collection of tax | Georgia Code
O.C.G.A. § 48-15-9 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

Section 15. Excise Tax on Marijuana and Controlled Substances, 48-15-1 through 48-15-11.

ARTICLE 7 TAXATION OF CONSUMER FIREWORKS

48-15-9. Assessment and collection of tax.

The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in the same manner and to the same extent as provided in this title for any other state tax assessed and collected by the commissioner.

(Code 1981, §48-15-9, enacted by Ga. L. 1990, p. 1231, § 1.)

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This Georgia Code resource is curated by Graham W. Syfert, Esq., a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.