One Click Case Law for § 48-8-73
O.C.G.A. § 48-8-72 <-- --> O.C.G.A. §48-8-74

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
§ 48-8-73 - (Effective January 1, 2011) Immunity from liability for reliance upon erroneous taxability matrix data provided by the state

O.C.G.A. 48-8-73 (2010)
48-8-73. (Effective January 1, 2011) Immunity from liability for reliance upon erroneous taxability matrix data provided by the state


A seller and certified service provider are relieved of liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state in the taxability matrix.