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2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278)
Article 3A - UNIFORM SALES AND USE TAX ADMINISTRATION ACT (§§ 48-8-160 — 48-8-167)
- Section 48-8-160 - Short title
- Section 48-8-161 - Definitions
- Section 48-8-162 - Authorization to enter Streamlined Sales and Use Tax Agreement with other states
- Section 48-8-163 - Effect upon other statutory provisions
- Section 48-8-164 - Purpose
- Section 48-8-165 - Benefit is to the state; no individual right to challenge or contest application
- Section 48-8-166 - Certified service provider as agent of seller; responsibility for proper functioning of automated systems; failure to meet performance standards by sellers of proprietary systems
- Section 48-8-167 - Member of Streamlined Sales Tax Governing Board
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