TITLE 48 REVENUE AND TAXATION

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

ARTICLE 6 GEORGIA TOURISM DEVELOPMENT

48-8-276. Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement.

1. Compliance with the agreement is subject to review by the Department of Community Affairs.
2. In the event an approved company fails to abide by the terms of the agreement, then such agreement shall be void and all sales and use tax proceeds that were refunded shall become immediately due and payable back to the state.

(Code 1981, §48-8-276, enacted by Ga. L. 2011, p. 302, § 2/HB 234; Ga. L. 2013, p. 243, § 11/HB 318.)