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2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
ARTICLE 5 - EXCISE TAXES ON RENTAL MOTOR VEHICLES
§ 48-13-94 - Reimbursement for persons collecting tax
O.C.G.A. 48-13-94 (2010)48-13-94. Reimbursement for persons collecting tax
Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payment. The rate of deduction shall be 3 percent of the amount due but only if the amount due was not delinquent at the time of payment.
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