One Click Case Law for § 48-8-31
O.C.G.A. § 48-8-30 <-- --> O.C.G.A. §48-8-32

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 8 - SALES AND USE TAXES
ARTICLE 1 - STATE SALES AND USE TAX
PART 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
§ 48-8-31 - (For effective date, see note.) Tax computation to be carried to third decimal place; rounding

O.C.G.A. 48-8-31 (2010)
48-8-31. (For effective date, see note.) Tax computation to be carried to third decimal place; rounding


Tax computation must be carried to the third decimal place, and the tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.