One Click Case Law for § 48-8-43
O.C.G.A. § 48-8-42 <-- --> O.C.G.A. §48-8-44

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
§ 48-8-43 - Disposition of taxes collected in excess of 4 percent

O.C.G.A. 48-8-43 (2010)
48-8-43. Disposition of taxes collected in excess of 4 percent


When the tax collected for any period is in excess of 4 percent, the total tax collected shall be paid over to the commissioner less the compensation to be allowed the dealer.