2017 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

Universal Citation: GA Code § 48-8-43 (2017)

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.

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