One Click Case Law for § 48-8-247
O.C.G.A. § 48-8-246 <-- --> O.C.G.A. §48-8-248

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 8 - SALES AND USE TAXES
ARTICLE 5 - SPECIAL DISTRICTS
PART 2 - SPECIAL DISTRICT SALES AND USE TAX ELECTION
§ 48-8-247 - (Effective January 1, 2011) Remittance of taxes

O.C.G.A. 48-8-247 (2010)
48-8-247. (Effective January 1, 2011) Remittance of taxes


Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the state revenue commissioner that all taxes imposed by this article are collected and distributed according to situs of sale.