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2021 Georgia Code
Title 3 - Alcoholic Beverages
Chapter 4 - Distilled Spirits
Article 5 - Sales by the Drink
§ 3-4-133. Allowance and Reimbursement to Dealers Collecting Tax of Percentage of Tax Due
Universal Citation:
GA Code § 3-4-133 (2021)
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Dealers collecting the tax authorized by Code Sections 3-4-130 and 3-4-131 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 is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state tax under Chapter 8 of Title 48.
(Ga. L. 1977, p. 744, § 4; Code 1933, § 5A-2909, enacted by Ga. L. 1980, p. 1573, § 1.)
RESEARCH REFERENCES
ALR.
- Excise tax on foreign corporation engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44 A.L.R. 1228.
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