O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-5-143 (2019)

Monthly remittance of state taxes to commissioner

✓ 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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(a) Except as provided by subsection (b) of this Code section, the tax collector or tax commissioner of each county shall pay over to the commissioner at least once a month all state taxes which he has collected. Each monthly payment shall be made on or before the fifteenth day of each calendar month.

(b) A tax collector or tax commissioner may pay over state taxes which he has collected on a more frequent basis than once a month when he so desires.

History

Ga. L. 1925, p. 79, § 2; Code 1933, § 92-4912; Ga. L. 1977, p. 1162, § 3; Code

1933, § 91A-1342, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 769.