O.C.G.A.

O.C.G.A. § 48-8-160 (2019)

Short title

✓ 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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This article shall be known and may be cited as the “Uniform Sales and Use Tax Administration Act.”

History

Code 1981, § 48-8-160, enacted by Ga. L. 2004, p. 410, § 8.

Notes of Decisions

Cited in 2 cases, 2013–2013 · leading case: Georgia Power Co. v. Cazier, 740 S.E.2d 458 (Ga. Ct. App. 2013).

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Georgia Power Co. v. Cazier, 740 S.E.2d 458 (Ga. Ct. App. 2013). · cites it 2× “OCGA § 48-8-72 was enacted pursuant to the Uniform Sales and Use Tax Administration Act, OCGA § 48-8-160 et seq. First enacted in 2004, the Act authorized the Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement with other states.”

Georgia Power Co. v. Amy N. Cazier (Ga. Ct. App. 2013). · cites it 2× “Section 48-8-72 was enacted pursuant to the Uniform Sales and Use Tax Administration Act, OCGA § 48-8-160, et seq. First enacted in 2004, the Act authorized the revenue department to enter into the Streamlined Sales and Use Tax Agreement with other states.”

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