2018 Georgia Code Annotated
TITLE 48
REVENUE AND TAXATION
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1. General Provisions, 48-1-1 through 48-1-10.
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2. State Administrative Organization, Administration, and Enforcement, 48-2-1 through 48-2-115.
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3. Tax Executions, 48-3-1 through 48-3-44.
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4. Tax Sales, 48-4-1 through 48-4-112.
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5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.
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5A. Special Assessment of Forest Land Conservation Use Property, 48-5A-1 through 48-5A-6.
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5B. Moratorium Period for Valuation Increases in Property, 48-5B-1. [Repealed], 48-5B-1.
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5C. Alternative Ad Valorem Tax on Motor Vehicles, 48-5C-1.
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6. Taxation of Intangibles, 48-6-1 through 48-6-98.
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7. Income Taxes, 48-7-1 through 48-7-170.
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7A. Tax Credits, 48-7A-1 through 48-7A-3.
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8. Sales and Use Taxes, 48-8-1 through 48-8-278.
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9. Motor Fuel and Road Taxes, 48-9-1 through 48-9-46.
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10. Motor Vehicle License Fees and Plates, 48-10-1 through 48-10-16 [Reserved], 48-10-1 through 48-10-16.
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11. Taxes on Tobacco Products, 48-11-1 through 48-11-30.
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12. Estate Tax, 48-12-1.
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13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.
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14. Grants and Special Revenue Disbursements, 48-14-1 through 48-14-4.
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15. Excise Tax on Marijuana and Controlled Substances, 48-15-1 through 48-15-11.
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16. Tax Amnesty Program, 48-16-1 through 48-16-12.
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16A. Property Tax Amnesty Program, 48-16A-1 through 48-16A-10.
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17. Redesignated [Repealed].
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18. Certified Capital Companies, 48-18-1 through 48-18-9 [Repealed], 48-18-1 through 48-18-9.
Chapter 1. General Provisions, 48-1-1 through 48-1-10.
Chapter 2. State Administrative Organization, Administration, and Enforcement, 48-2-1 through 48-2-115.
Article 1
State Administrative Organization.
Article 2
Administration.
Article 3
Enforcement.
Article 4
Facilitating Business Rapid Response to State Declared Disasters.
Article 5
Refunds for Eligible Recipients.
Chapter 3. Tax Executions, 48-3-1 through 48-3-44.
Article 1
General Provisions.
Article 2
Uniform System for Filing State Tax Executions.
Chapter 4. Tax Sales, 48-4-1 through 48-4-112.
Article 1
Sales under Tax Executions.
Article 2
Purchase by Counties.
Article 3
Redemption of Property Sold for Taxes.
Article 4
Land Bank Authorities.
Article 5
Ad Valorem Tax Foreclosures.
Article 6
Land Banks.
Chapter 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.
Article 1
General Provisions.
Article 2
Property Tax Exemptions
and Deferral.
Part 1
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48-5-40. Definitions.
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48-5-41. (For effective date, see note.) Property exempt from taxation.
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48-5-41.1. Exemption of qualified farm products and harvested agricultural products from taxation.
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48-5-41.2. Exemption from taxation of personal property in inventory for business.
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48-5-42. Exempt personalty.
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48-5-42.1. Personal property tax exemption for property valued at $7,500.00 or less.
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48-5-43. Exemption for fertilizers.
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48-5-44. Exemption of homestead occupied by owner; effect of participation in rural housing program on homestead exemption; limits.
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48-5-44.1. (For effective date, see note.)
Homestead exemption for resident residing in a municipal corporation that is located in more than one county; application required; renewal.
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48-5-45. Application for homestead exemption; unlawful to solicit fee to file application for homestead for another.
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48-5-46. Procedure for application.
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48-5-47. Applications for homestead exemptions of individuals 65 or older.
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48-5-47.1. Homestead exemptions for individuals 62 or older with annual incomes not exceeding $30,000.00
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48-5-48. Homestead exemption by qualified disabled veteran; filing requirements; periodic substantiation of eligibility; persons eligible without application; retroactive award.
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48-5-48.1. Tangible personal property inventory exemption; application; failure to file application as waiver of exemption; denials; notice of renewals.
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48-5-48.2. Level 1 freeport exemption; referendum.
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48-5-48.3. Homestead exemption for senior citizens.
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48-5-48.4. Homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in the line of duty.
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48-5-48.5. Level 2 freeport exemption; application; filing; renewal.
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48-5-48.6. Level 2 freeport exemption; referendum.
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48-5-48.7. Determination of timely filing; recourse for improper determinations.
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48-5-49. Determination of eligibility of applicant; appeal.
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48-5-50. Homestead value credited with exemption; approval of correctness of value, exemption, and difference.
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48-5-50.1. Claim and return of constitutional or local law homestead exemptions from county taxes, county school taxes, or municipal or independent school district taxes.
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48-5-51. Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty.
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48-5-52. Exemption from ad valorem taxation for educational purposes of homesteads of qualified individuals 62 or older; application; replacement of revenue.
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48-5-52.1. Exemption from ad valorem taxation for state, county, municipal, and school purposes of homesteads of unremarried surviving spouses of U.S. servicemembers killed in action.
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48-5-53. Falsification of information required by Code Section 48-5-52; penalty.
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48-5-54. Application of homestead exemptions to properties with multiple titleholders and properties held by administrators, executors, or trustees.
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48-5-55. Continuation of constitutional exemptions from ad valorem taxes.
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48-5-56. Notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property.
Part 2
TAX DEFERRAL FOR THE ELDERLY.
Article 3
County Tax Officials and Administration.
Part 1
TAX RECEIVERS.
Part 2
TAX COLLECTORS.
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48-5-120. Election of tax collectors; term of office; commission; vacancy [Repealed].
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48-5-121. Oath of office for tax collectors.
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48-5-122. Bonds for tax collectors and tax commissioners.
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48-5-123. Approval, filing, and recording of bonds.
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48-5-124. Liability of tax collectors, tax commissioners, and sureties; action on bond.
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48-5-125. Collection before bond given and oath taken; penalty.
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48-5-126. Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond.
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48-5-126.1. Training classes for county tax collectors and tax commissioners.
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48-5-127. Duties of tax collectors.
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48-5-128. Transfer of duties from outgoing to incoming tax collector or tax commissioner.
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48-5-128.1. Appointment in certain counties of chief deputy tax commissioner; filling vacancy in office of chief deputy; succession to office of tax commissioner.
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48-5-129. Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists.
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48-5-130. Allocation of tax on insolvent lists; contents of list of insolvent taxpayers.
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48-5-131. Retention of copy of insolvent list by county governing authority; collection of executions.
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48-5-132. Disposition of insolvent lists.
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48-5-133. Crediting tax collectors and tax commissioners with insolvent lists.
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48-5-134. Extension of time to complete digests and pay taxes.
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48-5-135. Effect of collection or attempted collection of taxes before filing digest with commissioner.
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48-5-136. Schedule of defaulters [Repealed].
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48-5-137. Tax collectors and tax commissioners as ex officio sheriffs.
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48-5-137.1. Advertising as additional cost of execution.
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48-5-138. Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit.
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48-5-139. Failure by tax collector or tax commissioner to keep cashbook; penalty.
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48-5-140. Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor.
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48-5-141. Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable.
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48-5-142. Weekly report of taxes collected by tax collector or tax commissioner to county governing authority.
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48-5-143. Monthly remittance of state taxes to commissioner.
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48-5-144. Furnishing report forms by commissioner.
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48-5-145. Effect of neglect of duty by tax collector or tax commissioner.
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48-5-146. Receipt of checks or money orders by tax commissioner or tax collector; liability for unpaid checks or money orders; penalty.
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48-5-147. Use of lock box system for mailed tax returns and payments.
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48-5-148. Interest on unpaid taxes; rate; record of interest and taxes collected.
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48-5-149. Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment [Repealed].
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48-5-150. Alternative provisions for interest and final settlements; rate of interest; reports; forfeiture of commissions.
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48-5-151. Interest payments by tax collectors and tax commissioners.
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48-5-152. Effect of failure to collect interest and make reports and settlements; penalty.
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48-5-153. Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; final settlement period.
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48-5-154. Annual accounting reports; citations for default, negligence, or bad faith; approval in whole or in part.
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48-5-155. Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation.
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48-5-156. Surety's right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety.
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48-5-157. Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation.
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48-5-158. Nonliability of tax collector, tax commissioner, and surety for failure to collect taxes.
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48-5-159. False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty.
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48-5-160. Duty of tax collectors and tax commissioners to keep stub book of tax receipts [Repealed].
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48-5-161. Issue of execution; execution docket; levy administration fee; collection; inspection by grand jury.
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48-5-162. Penalties for violations of subsection (a) of Code Section 48-5-161.
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48-5-163. Fee for issuing tax executions; allowance of costs on executions [Repealed].
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48-5-164. Duties of successor tax collector or tax commissioner as to performing uncompleted duties of outgoing collector or commissioner; distribution of commissions; liability.
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48-5-165. Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office.
Part 3
COMPENSATION.
Part 4
DELINQUENT TAX OFFICIALS.
Part 5
COUNTY TAX OFFICIALS.
Article 4
County Taxation.
Article 5
Uniform Property Tax Administration
and Equalization.
Part 1
Part 2
COUNTY BOARDS OF TAX ASSESSORS.
Part 3
STATE LOANS TO COUNTIES.
Article 5A
Examination of County
Tax Digests.
Article 6
Municipal Taxation.
Article 7
Miscellaneous Local Administrative Provisions.
Article 8
School Taxation.
Article 9
Franchises.
Article 10
Ad Valorem Taxation of Motor
Vehicles and Mobile
Homes.
Part 1
Part 2
MOTOR VEHICLES.
Part 3
MOBILE HOMES.
Part 4
HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS.
Part 5
FARM EQUIPMENT.
Part 6
AIRCRAFT HELD IN DEALER'S INVENTORY.
Part 7
WATERCRAFT AND ALL-TERRAIN VEHICLES HELD IN INVENTORY FOR RESALE.
Article 10A
Ad Valorem Taxation of Heavy-duty Equipment Motor Vehicles.
Article 11
Ad Valorem Taxation of
Public Utilities.
Article 12
Ad Valorem Taxation of Airline Companies.
Article 13
Ad Valorem Taxation of Qualified Timberland Property.
Law reviews. -For article discussing taxation of foreign businesses in Georgia, see 27 Mercer L. Rev. 629 (1976). For survey article on local government law, see 34 Mercer L. Rev. 225 (1982). For annual survey article on local government law, see 50 Mercer L. Rev. 263 (1998).
For note on 1991 amendments to this chapter, see 8 Ga. St. U. L. Rev. 182 (1992).
"NOTICE OF PROPERTY TAX INCREASE
The (name of recommending authority or levying authority) has tentatively adopted a millage rate which will require an increase in property taxes by (percentage increase over roll-back rate) percent.
Chapter 6. Taxation of Intangibles, 48-6-1 through 48-6-98.
Article 1
Real Estate Transfer Tax.
Article 2
Intangible Personal Property Tax [Repealed].
Article 3
Intangible Recording Tax.
Article 4
Taxation of Financial Institutions.
Chapter 7. Income Taxes, 48-7-1 through 48-7-170.
Article 1
General Provisions.
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48-7-1. Definitions.
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48-7-2. Failure of person to pay tax, file return, keep records, supply information, or exhibit books under this chapter; penalty.
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48-7-3. Unlawful assisting, procuring, counseling, or advising in filing income tax return under chapter; penalty.
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48-7-4. Unlawful disregard of rules and regulations of commissioner in preparing returns under this chapter; penalty.
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48-7-5. Evasion of income tax, penalty, interest, or other amount in excess of $3,000.00
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48-7-6. License or registration extensions for National Guard members and reservists on active duty.
Article 2
Imposition, Rate, and Computation;
Exemptions.
Article 3
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48-7-20. (For effective date, see note.) Individual tax rate; tax table; credit for withholding and other payments; applicability to estates and trusts.
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48-7-21. (For effective date, see note.) Taxation of corporations.
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48-7-21.1. Definitions; compensation paid by taxpayer disallowed as business expense; applicability.
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48-7-22. Taxation of fiduciaries; rate; taxable net income of estate or trust; exemptions; computation of net income; when taxable year of beneficiary differs from that of estate or trust; tax as charge against estate or trust.
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48-7-23. Taxation of partnerships; computation of net income; disallowance of charitable contributions; individual liability of partners; individual returns of distributive shares; when taxable year of partner differs from that of partnership.
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48-7-24. Nonresident members of resident partnerships; resident members of nonresident partnerships.
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48-7-25. Exempt corporations and organizations; procedure for obtaining exempt status; revocation of exempt status; grounds; retroactivity; statute of limitations; information returns; unrelated business income; deductibility of death benefit payments.
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48-7-26. Personal exemptions.
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48-7-27. (For effective date, see note.) Computation of taxable net income.
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48-7-28. Reciprocity.
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48-7-28.1. Tax benefit.
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48-7-28.2. Employer social security credits.
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48-7-28.3. Expenses from transactions with related members.
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48-7-28.4. Adjustments to taxes; disallowing expenses paid to certain real estate investment trusts; procedures, conditions, and limitations.
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48-7-29. Tax credits for rural physicians.
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48-7-29.1. Retrofitting certain
single-
family homes with accessibility features.
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48-7-29.2. Tax credit for qualified caregiving expenses.
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48-7-29.3. (Repealed effective December 31, 2018) Tax credit for federal qualified transportation fringe benefits.
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48-7-29.4. Tax credit for disaster assistance funds received; rules and regulations.
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48-7-29.5. (Repealed effective December 31, 2018) Tax credit for private driver education courses of minors; required documentation; rules and regulations.
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48-7-29.6. Tax credit for qualified low-income building.
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48-7-29.7. Tax credit for depository financial institutions.
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48-7-29.8. (Effective until December 31, 2021) Tax credits for the rehabilitation of historic structures; conditions and limitations.
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48-7-29.8. (Effective after December 31, 2021) Tax credits for the rehabilitation of historic structures; conditions and limitations.
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48-7-29.9. Tax credit for qualified life insurance premiums for National Guard and Air National Guard members.
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48-7-29.10. Credit for qualified child and dependent care expenses; carryover of credit prohibited.
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48-7-29.11. Income tax credits for teleworking; definitions; powers and duties.
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48-7-29.12. Tax credit for qualified donation of real property; carryover of credit; appraisals; transfer of credit; penalty.
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48-7-29.13. Tax credit for qualified health insurance expenses.
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48-7-29.14. Income tax credit for clean energy property.
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48-7-29.15. Tax credit for adoption of foster child.
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48-7-29.16. Qualified education tax credit.
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48-7-29.17. Tax credit for purchase of one eligible single-family residence.
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48-7-29.18. Tax credit for purchasers of alternative fuel heavy duty and medium duty vehicles.
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48-7-29.19. Procedures, conditions, and limitations on amount of tax credits for purchasers of alternative fuel vehicles.
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48-7-29.20. (Repealed effective December 31, 2021) Tax credits for contributions to rural hospital organizations.
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48-7-29.21. (Repealed effective December 31, 2023) Tax credits for qualified education donations.
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48-7-30. Taxation of nonresident's entire net income derived from activities within state; separate accounting possible; applicability; allowed deductions; applicability of provisions for corporations to nonresidents.
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48-7-31. Taxation of corporations; allocation and apportionment of income; formula for apportionment.
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48-7-31.1. Conditions for allocating taxpayer's income pursuant to agreement; public inspection; criteria for evaluating proposals.
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48-7-32. Taxation of railroad and public service corporations; computation of net income where business is within and outside state; net income for all other such corporations.
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48-7-33. Annual accounting periods.
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48-7-34. Returns of corporations and nonresidents based upon books of account; application to commissioner; time; contents.
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48-7-35. Application for permission to use other method of allocation by corporation or nonresident; contents; effect of failure to receive notice of rejection.
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48-7-36. Tolling of time limits for filings by reason of war related service in armed forces.
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48-7-37. Taxes due from members of armed forces dying on active duty; applicability of tax to particular taxable years; assessment of unpaid taxes; abatement; credit or refund of collected payments.
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48-7-38. Deduction for payments to minority subcontractors; certification as minority subcontractor.
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48-7-39. Depreciation of property placed in service in prior tax years.
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48-7-40. Designation of counties as less developed areas; tax credits for certain business enterprises.
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48-7-40.1. Tax credits for business enterprises in less developed areas.
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48-7-40.2. Tax credits for existing manufacturing and telecommunications facilities in tier 1 counties; conditions and limitations.
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48-7-40.3. Tax credits for existing manufacturing and telecommunications facilities in tier 2 counties; conditions and limitations.
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48-7-40.4. Tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 or 4 counties; conditions and limitations.
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48-7-40.5. Tax credits for employers providing approved retraining programs.
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48-7-40.6. Tax credits for employers providing child care.
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48-7-40.7. Optional tax credits for existing manufacturing and telecommunications facilities in tier 1 counties; conditions and limitations.
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48-7-40.8. Optional tax credits for existing manufacturing and telecommunications facilities in tier 2 counties; conditions and limitations.
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48-7-40.9. Optional tax credits for existing manufacturing and telecommunications facilities or manufacturing and telecommunications support facilities in tier 3 and 4 counties; conditions and limitations.
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48-7-40.10. Tax credit for water conservation facilities and qualified water conservation investment property.
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48-7-40.11. Tax credit for shift from ground-water usage [Repealed].
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48-7-40.12. Tax credit for qualified research expenses.
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48-7-40.13. "Business enterprise" defined; tax credit [Repealed].
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48-7-40.14. Calculation of new full-time jobs.
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48-7-40.15. Alternative tax credits for base year port traffic increases; conditions and limitations.
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48-7-40.15A. Additional job tax credit based on increase in port traffic; conditions and limitations.
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48-7-40.16. Income tax credits for low-emission vehicles.
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48-7-40.17. Establishing or relocating quality jobs; tax credit.
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48-7-40.18. Tax credit for businesses headquartered in state; full-time jobs.
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48-7-40.19. (Repealed effective December 31, 2018) Diesel particulate emission reduction technology equipment; tax credit.
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48-7-40.20. Credit against taxes for businesses engaged in manufacturing cigarettes for exportation; amount; required information.
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48-7-40.21. Tax credits for existing business enterprises undergoing qualified business expansion; recapture; application of credit.
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48-7-40.22. Credit to business enterprises for leased motor vehicles; daily ridership; implementation.
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48-7-40.23. Election to count new jobs on calendar year basis.
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48-7-40.24. Conditions for taking job tax credit by business enterprises; calculating credit.
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48-7-40.25. Conditions for credit for business enterprises with existing manufacturing facilities; calculating credit.
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48-7-40.26. Tax credit for film, gaming, video, or digital production in state.
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48-7-40.26A. Tax credit for postproduction expenditures.
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48-7-40.27. Tax credit for qualified investments.
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48-7-40.28. Limitation on credit for qualified investment tax credit.
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48-7-40.29. (For effective date, see note.) Income tax credits for certain qualified equipment that reduces business or domestic energy or water usage.
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48-7-40.30. Income tax credit for certain qualified investments for limited period of time.
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48-7-40.31. Income tax credit for employing qualified parolee.
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48-7-40.32. Revitalization zone tax credits.
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48-7-40.33. (Repealed effective January 1, 2023) Tax credits for musical or theatrical performances.
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48-7-40.34. Tax credit for Class III railroads; reporting.
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48-7-40.35. Credit for qualified employers; conditions and limitations to credit; requirements for being qualified employer.
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48-7-41. (Effective until January 1, 2020) Basic skills education program credits.
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48-7-42. Affiliated entity defined; assignment of corporate income tax credit; carryover of unused credit; joint and severable liability.
Returns and Furnishing of
Information.
Article 4
Payment: Deficiencies, Assessment,
and Collection.
Article 5
Current Income Tax Payment.
Article 6
Local Income Taxes.
Article 7
Setoff Debt Collection.
Cross references. - Penalty for disclosure of information obtained by person, corporation, or others engaged in business of preparing federal or state income tax returns or assisting in such preparation, § 16-11-81.
Chapter 8. Sales and Use Taxes, 48-8-1 through 48-8-278.
Article 1
State Sales and Use Tax.
Part 1
GENERAL PROVISIONS.
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48-8-1. Intent of article with respect to taxation of tangible personal property and services; constitutional and other exemptions.
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48-8-2. (For effective date, see note.) Definitions.
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48-8-3. (For effective date, see note.) Exemptions.
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48-8-3.1. Exemptions as to motor fuels.
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48-8-3.2. Definitions; exemption; applicability; examples.
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48-8-3.3. Definitions; applicability; criteria for eligibility; rules and regulations; dealer performing both manufacturing and agricultural operations; exemption; audits; annual report.
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48-8-3.4. Maximum amount of sales and use tax on boats; annual reporting; termination.
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48-8-4. Nonapplicability of use tax to agricultural products, poultry, and livestock used by producer.
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48-8-5. Exemption of agricultural commodities not sold as finished product to ultimate consumer; "agricultural commodity" defined.
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48-8-6. (For effective date, see note.) Prohibition of political subdivisions from imposing various taxes; ceiling on local sales and use taxes; taxation of mobile telecommunications.
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48-8-7. Violation of article; penalty.
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48-8-8. Filing false or fraudulent return by dealer under article; penalty.
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48-8-9. Failure by dealer to furnish return under article; penalty.
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48-8-10. Failure by dealer to keep or to allow inspection of records under article; penalty.
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48-8-11. Violation of any other provision of article; penalty.
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48-8-12. Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article; penalty.
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48-8-13. Taxing jurisdiction for mobile telecommunications services.
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48-8-14. Restrictions on state contracts with nongovernmental vendors filing or refusing to collect sales or use taxes.
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48-8-15. State sales and use taxes applicable to the liquid propane gas commodity sold and delivered for residential heating; legislative findings; power and duties of commissioner.
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48-8-16. Ratification of Executive Order on sale of dyed fuel oils.
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48-8-17. Suspension of the collection of taxes on motor fuels and aviation gasoline; ratification of temporary suspension.
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48-8-17.1. Ratification of Executive Order on prepaid taxes; suspension of provisions [Repealed].
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48-8-18. Ratification of Executive Order on pharmaceuticals distributed without cost.
Part 2
Imposition, Rate, Collection,
and Assessment.
Article 2
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48-8-30. (For effective date, see note.) Imposition of tax; rates; collection.
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48-8-31. Tax computation to be carried to third decimal place; rounding.
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48-8-32. Tax collectable from dealers; rate for retail sales price and purchase price.
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48-8-33. Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions.
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48-8-34. Collection of tax from purchaser by dealer at time of sale; payment of tax on imports; use, consumption, distribution, or storage equivalent to sale at retail; no duplication of tax.
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48-8-35. Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect.
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48-8-36. Prohibition of advertising by dealer of assumption of payment of tax; exception; liability of dealer.
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48-8-37. Violation of Code Section 48-8-36; penalty.
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48-8-38. Burden of proof on seller as to taxability; certificate that property purchased for resale; requirements of purchaser having certificate; contents; proof of claimed exemption.
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48-8-39. Effect of use other than retention, demonstration, or display by giver of certificate or by processor, manufacturer, or converter.
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48-8-40. Effect of sales from commingled goods when certificate given for portion of goods.
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48-8-41. Bringing action raising issue of taxability; copy of initial pleading to Attorney General; filing of acknowledgment of pleading in court; judgment void absent filed acknowledgment.
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48-8-42. Credit for tax when like tax paid in another state; procedure; proof of payment; payment of difference when like tax less than tax imposed by article; no credit absent reciprocity; exception.
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48-8-43. Disposition of taxes collected in excess of 4 percent.
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48-8-44. Payment of tax when used articles taken as credit on sale of new and used articles.
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48-8-45. Reporting cash and credit sales; change of basis of accounting; payment of tax at time of filing return under cash basis of accounting; deduction of bad debts under accrual basis of accounting; availability of refund; bad debt deduction or refund nonassignable; allocation of bad debts.
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48-8-46. Final return and payment upon sale of or quitting business; withholding of sufficient amount of purchase money by successor; effect of failure to withhold.
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48-8-47. Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons.
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48-8-48. Violation of Code Sections 48-8-46 and 48-8-47; penalty.
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48-8-49. Dealers' returns as to gross proceeds of sales and purchases; returns based on estimated tax liability; returns as to rentals or leases; granting of extensions.
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48-8-50. Compensation of dealers for reporting and paying tax; reimbursement deduction.
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48-8-51. Extension of time for making returns; limit; conditions for valid extensions; remittance under extension; interest; estimate when no return or false return filed; presumption of correctness.
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48-8-52. Dealers' duty to keep records of sales, purchases, and invoices of goods; examination by commissioner; assessment and collection when no or incorrect invoice produced; presumption of correctness; fixing of actual consideration for lease or rental; collection.
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48-8-53. Duty of wholesalers and jobbers to keep records; contents; inspection by commissioner.
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48-8-54. Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty.
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48-8-55. Appearance before commissioner of dealer who fails to file return or files false or fraudulent return; notice; presumption of correctness of commissioner's assessment.
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48-8-56. Period of delinquency of unpaid taxes; issuance of fi. fa. for collection.
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48-8-57. Furnishing of bond by chronically delinquent or defaulting dealers; amount; sale at public auction of securities for collection of taxes due; notice to dealer or depositor by mail or personal service.
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48-8-58. Property sold returned to dealer by purchaser; "return allowance" defined; credit for tax payments; deduction of return allowance; claim for refund of tax credit by retired dealer; forms; effect of failure to secure forms.
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48-8-59. Dealer's certificate of registration; one license for all operations of single business in state; application for certificate; contents; conditions for valid certificate; renewal fee after revocation or suspension of certificate.
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48-8-60. Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty.
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48-8-61. Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property.
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48-8-62. Revocation or suspension of certificate of registration for violation of article or regulation; notice; hearing.
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48-8-63. "Nonresident subcontractor" defined; payment of tax by contractors; liability of seller; withholding of payments due subcontractor; rate; bond; exemption of property unconsumed; property deemed consumed; property of the state or of the United States.
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48-8-64. Time for assessment.
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48-8-65. Engaging in business by nonresident dealer as appointment of Secretary of State as attorney in fact for service of process; circumstances and events constituting engaging in business by nonresident dealer; venue; perfection of service of process.
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48-8-66. Penalties for failure to file return or make payment in full; exception for providential cause; penalty for willful failure to file return or for false or fraudulent return.
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48-8-67. Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner.
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48-8-68. Relief from liability in certain circumstances for failure to collect tax at new rate.
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48-8-69. Purchases from printed catalogs; local jurisdiction boundary changes.
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48-8-70. Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller's due diligence.
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48-8-71. Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments.
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48-8-72. Over-collected sales or use tax.
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48-8-73. Immunity from liability for reliance upon erroneous taxability matrix data provided by the state.
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48-8-74. Effective date for sales tax rate change.
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48-8-75. Purchaser's immunity from liability for failure to pay correct sales tax under certain circumstances.
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48-8-76. Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations.
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48-8-77. Sourcing; definitions; sales of advertising and promotional direct mail and other direct mail; sales of telecommunications service.
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48-8-77.1. Certification of review software by department; relief from liability.
Joint County and Municipal Sales
and Use Tax (LOST).
Article 2A
Homestead Option Sales and Use Tax (HOST).
Part 1
HOMESTEAD OPTION SALES AND USE TAX.
Part 2
EQUALIZED HOMESTEAD OPTION SALES TAX.
Article 3
County Sales and Use Taxes.
Part 1
County Special Purpose Local Option Sales Tax (SPLOST).
Part 2
SALES TAX FOR EDUCATIONAL PURPOSES (ESPLOST).
Article 3A
Uniform Sales and Use Tax Administration.
Article 4
Water and Sewer Projects and Costs Tax (MOST).
Article 5
Special District Transportation Sales and Use Tax (TSPLOST).
Part 1
IN GENERAL.
Part 2
ELECTION, IMPOSITION, AND PROCEDURES.
Article 5A
Special District Mass Transportation Sales and Use Tax.
Part 1
GENERAL PROVISIONS.
Part 2
METROPOLITAN COUNTY SPECIAL DISTRICTS.
Part 3
METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS.
Article 5B
Special Districts for Transit
Purposes (Transit SPLOST).
Part 1
Part 2
NEIGHBORING COUNTIES AND SPECIAL DISTRICTS OUTSIDE NONATTAINMENT AREAS.
Part 3
SPECIAL DISTRICTS WITHIN NONATTAINMENT AREAS.
Part 4
PROCEDURES FOR LEVY OF A TAX FOR TRANSIT PROJECTS.
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48-8-269.47. (Effective January 1, 2019) Tax rate; procedure for imposition of tax.
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48-8-269.48. (Effective January 1, 2019) Administration and collection of tax.
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48-8-269.49. (Effective January 1, 2019) Sales tax return; requirements.
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48-8-269.50. (Effective January 1, 2019) Disbursement of proceeds.
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48-8-269.51. (Effective January 1, 2019) Allocation or balancing of funds.
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48-8-269.52. (Effective January 1, 2019) Exemption from taxation.
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48-8-269.53. (Effective January 1, 2019) Tax credits.
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48-8-269.54. (Effective January 1, 2019) Purchases outside geographical area.
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48-8-269.55. (Effective January 1, 2019) Regulatory authority.
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48-8-269.56. (Effective January 1, 2019) Provisions create additional tax.
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48-8-269.57. (Effective January 1, 2019) Exclusive use of tax proceeds; audits; payment of debt.
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48-8-269.58. (Effective January 1, 2019) Annual reporting to public via newspaper.
Article 6
Georgia Tourism Development.
Chapter 9. Motor Fuel and Road Taxes, 48-9-1 through 48-9-46.
Article 1
Motor Fuel Tax.
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48-9-1. Short title.
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48-9-2. Definitions.
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48-9-3. Levy of excise tax; rate; taxation of motor fuels not commonly sold or measured by gallon; rate; prohibition of tax on motor fuel by political subdivisions; exception; exempted sales.
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48-9-4. Requirement of distributor's license; validity and nonassignability; application; procedure; contents; filing fee; bond; amount; conditions; release and discharge of surety.
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48-9-5. Licensing as distributors of fuel oils, compressed petroleum gas, or special fuel persons having both highway and nonhighway use of such fuel and resellers; purchases of such fuel by licensees exempt.
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48-9-6. Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license.
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48-9-7. Discontinuance, sale, or transfer of distributor's operations; notice to commissioner; time; contents; payment of taxes concurrent with discontinuance, sale, or transfer; effect of failure to give notice.
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48-9-8. Tax reports from distributors; quarterly or annual; contents; payment; time; business records of distributors, resellers, and retailers; inspection; dyed fuel oil notices.
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48-9-9. Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers.
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48-9-10. Refunds of motor fuel taxes, in general; application for refund permit; contents; refunds to persons using gasoline for agricultural purposes; amount; retailers; separate claims; amount; interest.
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48-9-10.1. Refunds of sales and use taxes to credit card issuers.
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48-9-11. Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty.
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48-9-12. Powers of the commissioner; notice of cancellation of license; retention of bonds; public inspection of records; assessment based on commissioner's estimate; agreements for time extension; list of licensed distributors.
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48-9-13. Assessments of deficiencies; time limits; timely return; false or fraudulent return; no return; filing of statement by sheriff, receiver, or other officer upon sale of distributor's property; contents.
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48-9-14. Second motor fuel tax; rate; exemptions; applicability of Article 1 of Chapter 8 of this title [Repealed].
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48-9-15. Officers required to assist in enforcing article; powers.
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48-9-16. Penalties and interest; untimely return; failure to pay; false or fraudulent returns; failure to file returns; dyed fuel oil violations.
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48-9-17. Violations of article; penalties.
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48-9-18. Operation without distributor's license; assessment of penalty in lieu of taxes.
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48-9-19. Cooperative agreements with other states.
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48-9-20. Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax [Repealed].
Article 2
Road Tax on Motor Carriers.
Chapter 11. Taxes on Tobacco Products, 48-11-1 through 48-11-30.
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48-11-1. Definitions.
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48-11-2. Excise tax; rate on tobacco products; retail selling price before addition of tax; exemptions; collection and payment on first transaction; dealers or distributors; tax separately identified; collection.
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48-11-3. Collection of tax by stamps; sale at discount to distributors; basis of discount percentage; alternate method of collection of tax on cigars; prohibition of sale or exchange of stamps with another distributor; redemption.
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48-11-4. Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities.
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48-11-5. Licensing of nonresident distributors; authorized use of stamps or metering machine; bond; amount; examination of records; service on agent; applicability of chapter to nonresident distributors; reports of shipments.
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48-11-6. Suspension, refusal of renewal, and revocation of licenses; notice; procedures for hearings; appeals; effect of suspension or refusal to renew on other activities by commissioner.
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48-11-7. Execution of bonds by distributor; surety.
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48-11-8. Prohibition of sale or possession of unstamped tobacco products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports.
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48-11-9. Seizure as contraband of unstamped tobacco products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines.
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48-11-10. Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report.
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48-11-11. Records of distributors and dealers; stock of tobacco products; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses.
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48-11-12. Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud.
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48-11-13. Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions.
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48-11-14. Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing incorrect report; hearing; penalties.
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48-11-15. Procedure for refund of taxes, cost price of affixed stamps, and tax on tobacco products unfit for sale, use, or consumption and destroyed or exported.
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48-11-16. Purchase of tax stamps on account by licensed distributors; permit; time of payment; bond; cancellation of permit without notice for failure or refusal to comply with Code section; annual payment of any liability outstanding.
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48-11-17. Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien.
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48-11-18. Procedure for hearing by persons aggrieved by action of commissioner; initiation of hearings by commissioner; production of evidence; appeals; bond; grounds for not sustaining commissioner's action; costs.
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48-11-19. Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement.
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48-11-20. Venue as to violations of chapter; commissioner's certificate as prima-facie evidence.
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48-11-21. Jurisdiction of superior courts of criminal violations of chapter.
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48-11-22. Transportation of unstamped tobacco products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability.
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48-11-23. Transporting tobacco products in violation of Code Section 48-11-22; penalty.
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48-11-23.1. Additional requirements on the sale of tobacco products; seizure and forfeiture of contraband; revocation of licenses.
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48-11-24. Penalties for possession of unstamped tobacco products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expenses.
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48-11-25. Violations of chapter; penalties.
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48-11-26. Failure to file report or filing false report required by chapter; penalty.
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48-11-27. False entries on invoices or records pursuant to chapter; penalty.
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48-11-28. Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty.
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48-11-29. Swearing and testifying falsely with respect to matters governed by chapter; penalty [Repealed].
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48-11-30. Penalty for sale or possession of counterfeit cigarettes.
Chapter 12. Estate Tax, 48-12-1.
Chapter 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.
Article 1
General Provisions.
Article 2
Nonresident Contractors.
Article 3
Excise Tax on Rooms, Lodgings, and
Accommodations.
Article 4
Corporate Net Worth Tax.
Article 5
Excise Taxes on Rental Motor Vehicles.
Article 6
Excise Tax On Sale Or Use Of Energy.
Article 7
Taxation of Consumer Fireworks.
ALR. - Liability for license fee or occupation tax of one who has conducted business without required license or payment, 5 A.L.R. 1312; 107 A.L.R. 652.
Chapter 14. Grants and Special Revenue Disbursements, 48-14-1 through 48-14-4.
Chapter 15. Excise Tax on Marijuana and Controlled Substances, 48-15-1 through 48-15-11.
Chapter 16. Tax Amnesty Program, 48-16-1 through 48-16-12.
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48-16-1. Legislative findings, declarations, and intent.
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48-16-2. Short title.
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48-16-3. Definitions.
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48-16-4. Tax amnesty program; waiver of penalties; duration and applicability of program; forms.
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48-16-5. Applicability; effect of audit, assessment, bill, notice, demand for payment, or proceeding; installment agreements; deficiency assessment after amnesty period ends.
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48-16-6. To whom amnesty granted; effect of notice of criminal investigation or pending criminal litigation; interest or penalty paid prior to request for amnesty; refund or credit of taxes or interest paid under program.
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48-16-7. Interest on installment agreements; interest on refunded or credited overpayments.
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48-16-8. Regulations, forms and instructions, and other actions necessary to implement chapter; publicity of program.
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48-16-9. Accounting and reporting of funds collected under amnesty program; disposition of funds.
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48-16-10. Imposition of cost of collection fee after amnesty period expires.
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48-16-11. Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest.
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48-16-12. Willful failure to make return; false returns; willful failure to pay taxes; failure to obey a subpoena or order.