Georgia Code
Article 6 - Excise Tax on Sale or Use of Energy
§ 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

History. Code 1981, § 48-13-117 , enacted by Ga. L. 2012, p. 257, § 5-4/HB 386; Ga. L. 2013, p. 787, § 6/HB 250.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 13 - Specific, Business, and Occupation Taxes

Article 6 - Excise Tax on Sale or Use of Energy

§ 48-13-110. Definitions

§ 48-13-111. Creation of Special Districts

§ 48-13-112. Levy and Collection of Excise Tax on Sale or Use of Energy

§ 48-13-113. Notice of Meeting to Determine Levy

§ 48-13-114. Adoption of Ordinance Levying Excise Tax Within Special District

§ 48-13-115. Nonparticipation of County Within Special District to Enter Into Intergovernmental Agreement

§ 48-13-116. Imposition of Excise Tax; Effective Date; Limitations

§ 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

§ 48-13-118. Separate Revenue Schedule Required

§ 48-13-119. Transmittal of Returns and Remission of Taxes Due; Form of Returns; Estimated Tax Liability

§ 48-13-120. Extension of Time for Making Returns; Penalties and Interest; Failure to Make Return

§ 48-13-121. Keeping and Preservation of Records, Exemption Certificates, and Books of Account; Records to Be Open to Examination; Audits and Examinations

§ 48-13-122. Authority to Waive Penalties

§ 48-13-123. Failure to Make Returns or Pay Full Amount of Tax; Penalties and Interest

§ 48-13-124. Willful Failure to Collect Tax; Misdemeanor; Punishment

§ 48-13-125. False or Fraudulent Return; Penalty

§ 48-13-126. Failure or Refusal to Furnish Return; Punishment

§ 48-13-127. Willful Failure to Keep Records or Open Records to Inspection; Punishment

§ 48-13-128. Violation of Article; Punishment