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    • Legislation USA
    • Georgia Code
    • Title 48 - Revenue and Taxation
    • Chapter 8 - Sales and Use Taxes
    • Article 3A - Uniform Sales and Use Tax Administration
    • § 48-8-161. Definitions

    Georgia Code
    Article 3A - Uniform Sales and Use Tax Administration
    § 48-8-161. Definitions

    As used in this article, the term:
    History. Code 1981, § 48-8-161 , enacted by Ga. L. 2004, p. 410, § 8; Ga. L. 2010, p. 662, § 26/HB 1221; Ga. L. 2013, p. 141, § 48/HB 79; Ga. L. 2014, p. 866, § 48/SB 340.

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    Structure Georgia Code

    Georgia Code

    Title 48 - Revenue and Taxation

    Chapter 8 - Sales and Use Taxes

    Article 3A - Uniform Sales and Use Tax Administration

    § 48-8-160. Short Title

    § 48-8-161. Definitions

    § 48-8-162. Authorization to Enter Streamlined Sales and Use Tax Agreement With Other States

    § 48-8-163. Effect Upon Other Statutory Provisions

    § 48-8-164. Purpose

    § 48-8-165. Benefit Is to the State; No Individual Right to Challenge or Contest Application

    § 48-8-166. Certified Service Provider as Agent of Seller; Responsibility for Proper Functioning of Automated Systems; Failure to Meet Performance Standards by Sellers of Proprietary Systems

    § 48-8-167. Member of Streamlined Sales Tax Governing Board

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