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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 8 - Sales and Use Taxes (Arts. 1 — 6)
Article 3A - Uniform Sales and Use Tax Administration (§§ 48-8-160 — 48-8-167)
Annotations
Notes
Code Commission notes.Pursuant to Code Section 28-9-5, in 2004, Article 4, containing Code Sections 48-8-160 through 48-8-166, as enacted by Ga. L. 2004, p. 410, § 8, was redesignated as Article 3A, containing Code Sections 48-8-160 through 48-8-166.
Editor’s notes.Ga. L. 2004, p. 410, § 1, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2004.’”
Research References & Practice Aids
RESEARCH REFERENCES Am. Jur. 2d.67B Am. Jur. 2d, Sales and Use Taxes, §§ 21, 205 et seq.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 8
Universal Citation:
O.C.G.A. Title 48, Ch. 8, Art. 3A
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- § 48-8-160. Short title
- § 48-8-161. [Effective July 1, 2026] Definitions
- § 48-8-162. Authorization to enter Streamlined Sales and Use Tax Agreement with other states
- § 48-8-163. Effect upon other statutory provisions
- § 48-8-164. Purpose
- § 48-8-165. Benefit is to the state; no individual right to challenge or contest application
- § 48-8-166. Certified service providers; providers of certified automated systems; proprietary systems; responsibilities
- § 48-8-167. Member of Streamlined Sales Tax Governing Board
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