2006 Georgia Code - 48-5-182

48-5-182. The tax collector shall pay to the tax receiver his commissions due by the state and by the county, but only upon the production of the commissioner´s receipt for the tax receiver´s net digest and only with a specification in the digest of the amount of commissions to which the tax receiver is entitled. The tax collector shall submit the tax receiver´s receipts with his receipts thereon to the commissioner before the tax collector is allowed credits for such commissions.

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