TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 3A UNIFORM SALES AND USE TAX ADMINISTRATION

48-8-163. Effect upon other statutory provisions.

No provision of the agreement authorized by this article in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.

(Code 1981, §48-8-163, enacted by Ga. L. 2004, p. 410, § 8.)