Georgia Code
Article 5 - Excise Taxes on Rental Motor Vehicles
§ 48-13-94. Reimbursement for Persons Collecting Tax

Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payment. The rate of deduction shall be 3 percent of the amount due but only if the amount due was not delinquent at the time of payment.
History. Code 1981, § 48-13-94 , enacted by Ga. L. 1996, p. 1639, § 1.