O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-8-73 (2019)

Immunity from liability for reliance upon erroneous taxability matrix data provided by the state

✓ 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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A seller and certified service provider are relieved of liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state in the taxability matrix.

History

Code 1981, § 48-8-73, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.