O.C.G.A.

O.C.G.A. § 48-8-53 (2019)

Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner

✓ 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 wholesale dealer or jobber in this state shall keep a record of all sales of tangible personal property made in this state whether the sales are for cash or on terms of credit. The record shall contain the name and address of the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser. These records shall be kept for a period of three years and shall be open to inspection by the commissioner or his duly authorized deputies, agents, and assistants at all reasonable hours during the day.

History

Ga. L. 1951, p. 360, § 16; Code 1933,

§ 91A-4526, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Limits on duty to maintain tax records. - State law requires that tax records be kept for a period of three years

only and that requirement is with respect to sales tax information only. 1969 Op. Att’y Gen. No. 69-288.

RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 205.