O.C.G.A.

O.C.G.A. § 48-8-164 (2019)

Purpose

✓ 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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The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.

History

Code 1981, § 48-8-164, 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 § 48-8-164. Consistent with the Agreement, in 2010 the General Assembly enacted various amendments to the state’s sales and use tax provisions “for streamlined sales tax purposes.”

Georgia Power Co. v. Amy N. Cazier (Ga. Ct. App. 2013). · cites it 2× “OCGA § 48-8-164. Consistent with the Agreement, in 2010 the General Assembly enacted various amendments to the state’s sales and use tax provisions “for streamlined sales tax purposes.”

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