O.C.G.A.

O.C.G.A. § 50-6-5 (2019)

Examination of motor fuel and tobacco products distributors

✓ 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 state auditor shall, upon the request of either the Governor or the state revenue commissioner, make an examination into and report upon the necessary books, records, and accounts of those persons, firms, and corporations required by law to pay an occupational tax as distributors of motor fuels and also, at the request of the state revenue commissioner, of those persons, firms, and corporations required by law to pay a tax upon the retail sales price of cigarettes, cigars, and loose or smokeless tobacco, as prescribed in Code Section 48-11-2. The examination is to be made at such time as shall be fixed by the state revenue commissioner and for the purpose and to the extent of ascertaining whether or not the tax has been paid and collected as provided by law.

History

Ga. L. 1923, Ex. Sess., p. 7, § 6; Code 1933, § 40-1807; Ga. L. 2003, p. 665, § 44.

Annotations

Editor’s notes. Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides: “This Act

shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’” Law reviews. For note on the 2003 amendment to this Code section, see 20 Ga. St. U.L. Rev. 233 (2003).

OPINIONS OF THE ATTORNEY GENERAL Department of Audits and Accounts is part of executive branch of state

government. 1970 Op. Att’y Gen. No. 7037.

RESEARCH REFERENCES C.J.S. 81A C.J.S., States, § 260 et seq.