One Click Case Law for § 48-8-164
O.C.G.A. § 48-8-163 <-- --> O.C.G.A. §48-8-165

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 8 - SALES AND USE TAXES
ARTICLE 3A - UNIFORM SALES AND USE TAX ADMINISTRATION
§ 48-8-164 - Purpose

O.C.G.A. 48-8-164 (2010)
48-8-164. Purpose


The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.