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2019 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 6 - Excise Tax on Sale or Use of Energy
- § 48-13-110. Definitions
- § 48-13-111. Creation of special districts
- § 48-13-112. Levy and collection of excise tax on sale or use of energy
- § 48-13-113. Notice of meeting to determine levy
- § 48-13-114. Adoption of ordinance levying excise tax within special district
- § 48-13-115. Nonparticipation of county within special district to enter into intergovernmental agreement
- § 48-13-116. Imposition of excise tax; effective date; limitations
- § 48-13-117. Procedures for manner of payment and collection; assessment; claim for refund of taxes paid; contingent contract or arrangement for assessment of tax liability prohibited
- § 48-13-118. Separate revenue schedule required
- § 48-13-119. Transmittal of returns and remission of taxes due; form of returns; estimated tax liability
- § 48-13-120. Extension of time for making returns; penalties and interest; failure to make return
- § 48-13-121. Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations
- § 48-13-122. Authority to waive penalties
- § 48-13-123. Failure to make returns or pay full amount of tax; penalties and interest
- § 48-13-124. Willful failure to collect tax; misdemeanor; punishment
- § 48-13-125. False or fraudulent return; penalty
- § 48-13-126. Failure or refusal to furnish return; punishment
- § 48-13-127. Willful failure to keep records or open records to inspection; punishment
- § 48-13-128. Violation of article; punishment
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