O.C.G.A.
O.C.G.A. § 48-5-446 (2019)
Remittance of taxes collected to tax authority; time
✓ 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.
Find cases:
SyfertCases citing this section
GA-LEGlegis.ga.gov (official)
JustiaJustia
CornellLII Search
CasesGoogle Scholar
The tax collector or tax commissioner collecting the ad valorem taxes on motor vehicles and mobile homes as prescribed by this article shall remit to the tax authority imposing the tax such sums as have been collected, less the commissions provided in this article, on or before the fifteenth day of the month following the month of collection.
History
Ga. L. 1966, p. 517, § 13; Ga. L. 1976, p.
1529, § 14; Code 1933, § 91A-1936, enacted by Ga. L. 1978, p. 309, § 2.