The tax collector shall pay to the tax receiver his commissions due by the state and by the county, but only upon the production of the commissioner’s receipt for the tax receiver’s net digest and only with a specification in the digest of the amount of commissions to which the tax receiver is entitled. The tax collector shall submit the tax receiver’s receipts with his receipts thereon to the commissioner before the tax collector is allowed credits for such commissions.
History. Ga. L. 1937-38, Ex. Sess., p. 297, § 4; Code 1933, § 91A-1372, enacted by Ga. L. 1978, p. 309, § 2.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 3 - County Tax Officials and Administration
§ 48-5-181. Deductions of Default and Insolvent Lists for Net Amount of Digests
§ 48-5-182. Payment of Commissions to Tax Receivers
§ 48-5-183. Salaries of Tax Collectors and Tax Commissioners