Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 8 - SALES AND USE TAXES > ARTICLE 1 - STATE SALES AND USE TAX > PART 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT > § 48-8-43 - Disposition of taxes collected in excess of 4 percent

§ 48-8-43 - Disposition of taxes collected in excess of 4 percent

O.C.G.A. 48-8-43 (2010)
48-8-43. Disposition of taxes collected in excess of 4 percent


When the tax collected for any period is in excess of 4 percent, the total tax collected shall be paid over to the commissioner less the compensation to be allowed the dealer.