O.C.G.A.

O.C.G.A. § 48-8-269.27 (2019)

Remittance of taxes collected

✓ 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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Each sales tax return remitting taxes collected under this part shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the commissioner that all taxes imposed by this part are collected and distributed according to situs of sale.

History

Code 1981, § 48-8-269.27, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369.

Annotations

Code Commission notes. Pursuant to Code Section 28-9-5, in

2016, this Code section, enacted as Code Section 48-8-269.999, was redesignated as Code Section 48-8-269.27.