One Click Case Law for § 3-4-133
O.C.G.A. § 3-4-132 <-- --> O.C.G.A. §3-4-150

2010 Georgia Code

TITLE 3 - ALCOHOLIC BEVERAGES

CHAPTER 4 - DISTILLED SPIRITS
ARTICLE 5 - SALES BY THE DRINK
PART 3 - EXCISE TAXATION
§ 3-4-133 - Allowance and reimbursement to dealers collecting tax of percentage of tax due

O.C.G.A. 3-4-133 (2010)
3-4-133. Allowance and reimbursement to dealers collecting tax of percentage of tax due


Dealers collecting the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due, if the amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state tax under Chapter 8 of Title 48.