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2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144)
Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128)
- Section 48-13-110 - Definitions
- Section 48-13-111 - Creation of special districts
- Section 48-13-112 - Levy and collection of excise tax on sale or use of energy
- Section 48-13-113 - Notice of meeting to determine levy
- Section 48-13-114 - Adoption of ordinance levying excise tax within special district
- Section 48-13-115 - Nonparticipation of county within special district to enter into intergovernmental agreement
- Section 48-13-116 - Imposition of excise tax; effective date; limitations
- Section 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
- Section 48-13-118 - Separate revenue schedule required
- Section 48-13-119 - Transmittal of returns and remission of taxes due; form of returns; estimated tax liability
- Section 48-13-120 - Extension of time for making returns; penalties and interest; failure to make return
- Section 48-13-121 - Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations
- Section 48-13-122 - Authority to waive penalties
- Section 48-13-123 - Failure to make returns or pay full amount of tax; penalties and interest
- Section 48-13-124 - Willful failure to collect tax; misdemeanor; punishment
- Section 48-13-125 - False or fraudulent return; penalty
- Section 48-13-126 - Failure or refusal to furnish return; punishment
- Section 48-13-127 - Willful failure to keep records or open records to inspection; punishment
- Section 48-13-128 - Violation of article; punishment
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