Each sales tax return remitting taxes collected under this part shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the commissioner that all taxes imposed by this part are collected and distributed according to situs of sale.
History. Code 1981, § 48-8-114 , enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2013, p. 141, § 48/HB 79.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 3 - County Sales and Use Taxes
Part 1 - County Special Purpose Local Option Sales Tax (Splost)
§ 48-8-111.1. Application of Part to Consolidated Government
§ 48-8-112. Effective Date of Tax; Termination of Tax; Limitation on Taxation; Continuation of Tax
§ 48-8-113. Administration and Collection by Commissioner; Application; Deduction to Dealers
§ 48-8-114. Sales Tax Return Requirements
§ 48-8-115. Disbursement of Tax Proceeds
§ 48-8-119. Promulgation of Rules and Regulations by Commissioner
§ 48-8-120. Effect of Other Local Sales and Use Taxes on Imposition of Tax
§ 48-8-121. Use of Proceeds; Issuance of General Obligation Debt