Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES > ARTICLE 3 - EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS > § 48-13-53.5 - Assessments

§ 48-13-53.5 - Assessments

O.C.G.A. 48-13-53.5 (2010)
48-13-53.5. Assessments


Any assessment of an innkeeper pursuant to this article by the governing authority imposing a tax under this article shall be deemed prima facie correct.