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2019 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
§ 48-13-53.5. Assessments
Universal Citation: GA Code § 48-13-53.5 (2019)
Any assessment of an innkeeper pursuant to this article by the governing authority imposing a tax under this article shall be deemed prima facie correct.
History:Code 1981, § 48-13-53.5, enacted by Ga. L. 2000, p. 1325, § 3.
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