There Is a Newer Version
of
the Georgia Code
2006 Georgia Code - 10-1-252
10-1-252. For the purposes of this article, a transfer
price from a related entity to a person is reasonable (1) if it is
the same or greater than the price that such related entity
contemporaneously charges unrelated persons at the same level of
distribution and in the same geographic area as the person for a
similar volume of product of like grade and quality or (2) if it is
arrived at by including all uniform costs imposed upon purchasers
in the operation of the retail business as determined pursuant to
generally accepted accounting principles.
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
