Georgia Code
Part 2 - Imposition, Rate, Collection, and Assessment
§ 48-8-56. Period of Delinquency of Unpaid Taxes; Issuance of Fi. Fa. for Collection

The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. The commissioner may, and, when any tax becomes delinquent under this article, shall, issue a fi. fa. for the collection of the tax, interest, and penalty from each delinquent taxpayer, provided that the commissioner may transmit such a fi. fa. electronically.
History. Ga. L. 1951, p. 360, § 19; Ga. L. 1952, p. 334, § 2; Code 1933, § 91A-4529, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1997, p. 734, § 8.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 8 - Sales and Use Taxes

Article 1 - State Sales and Use Tax

Part 2 - Imposition, Rate, Collection, and Assessment

§ 48-8-30. Imposition of Tax; Rates; Collection

§ 48-8-31. Tax Computation to Be Carried to Third Decimal Place; Rounding

§ 48-8-32. Tax Collectable From Dealers; Rate for Retail Sales Price and Purchase Price

§ 48-8-33. Collection of Tax by Dealer as Agent of State Notwithstanding Constitutional or Other Exemptions

§ 48-8-34. Collection of Tax From Purchaser by Dealer at Time of Sale; Payment of Tax on Imports; Use, Consumption, Distribution, or Storage Equivalent to Sale at Retail; No Duplication of Tax

§ 48-8-35. Addition of Tax by Dealer to Sale Price or Charge; Amount of Tax as Debt Owed by Purchaser to Dealer; Liability of Dealer for Failure to Collect

§ 48-8-36. Prohibition of Advertising by Dealer of Assumption of Payment of Tax; Exception; Liability of Dealer

§ 48-8-37. Violation of Code Section 48-8-36; Penalty

§ 48-8-38. Burden of Proof on Seller as to Taxability; Certificate That Property Purchased for Resale; Requirements of Purchaser Having Certificate; Contents; Proof of Claimed Exemption

§ 48-8-39. Effect of Use Other Than Retention, Demonstration, or Display by Giver of Certificate or by Processor, Manufacturer, or Converter

§ 48-8-40. Effect of Sales From Commingled Goods When Certificate Given for Portion of Goods

§ 48-8-41. Bringing Action Raising Issue of Taxability; Copy of Initial Pleading to Attorney General; Filing of Acknowledgment of Pleading in Court; Judgment Void Absent Filed Acknowledgment

§ 48-8-42. Credit for Tax When Like Tax Paid in Another State; Procedure; Proof of Payment; Payment of Difference When Like Tax Less Than Tax Imposed by Article; No Credit Absent Reciprocity; Exception

§ 48-8-43. Disposition of Taxes Collected in Excess of 4 Percent

§ 48-8-44. Payment of Tax When Used Articles Taken as Credit on Sale of New and Used Articles

§ 48-8-45. Reporting Cash and Credit Sales; Change of Basis of Accounting; Payment of Tax at Time of Filing Return Under Cash Basis of Accounting; Deduction of Bad Debts Under Accrual Basis of Accounting; Availability of Refund; Bad Debt Deduction or...

§ 48-8-46. Final Return and Payment Upon Sale of or Quitting Business; Withholding of Sufficient Amount of Purchase Money by Successor; Effect of Failure to Withhold

§ 48-8-47. Notice by Commissioner to Persons Holding Credits of or Owing Debts to Delinquent Dealers; Duty of Such Persons

§ 48-8-48. Violation of Code Sections 48-8-46 and 48-8-47; Penalty

§ 48-8-49. Dealers’ Returns as to Gross Proceeds of Sales and Purchases; Returns Based on Estimated Tax Liability; Returns as to Rentals or Leases; Granting of Extensions

§ 48-8-49.1. Direct Pay Permit Program

§ 48-8-50. Compensation of Dealers for Reporting and Paying Tax; Reimbursement Deduction

§ 48-8-51. Extension of Time for Making Returns; Limit; Conditions for Valid Extensions; Remittance Under Extension; Interest; Estimate When No Return or False Return Filed; Presumption of Correctness

§ 48-8-52. Dealers’ Duty to Keep Records of Sales, Purchases, and Invoices of Goods; Examination by Commissioner; Assessment and Collection When No or Incorrect Invoice Produced; Presumption of Correctness; Fixing of Actual Consideration for Lease or...

§ 48-8-53. Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner

§ 48-8-54. Failure of Wholesalers or Jobbers to Keep and Allow Inspection of Records Under Code Section 48-8-53; Penalty

§ 48-8-55. Appearance Before Commissioner of Dealer Who Fails to File Return or Files False or Fraudulent Return; Notice; Presumption of Correctness of Commissioner’s Assessment

§ 48-8-56. Period of Delinquency of Unpaid Taxes; Issuance of Fi. Fa. for Collection

§ 48-8-57. Furnishing of Bond by Chronically Delinquent or Defaulting Dealers; Amount; Sale at Public Auction of Securities for Collection of Taxes Due; Notice to Dealer or Depositor by Mail or Personal Service

§ 48-8-58. Property Sold Returned to Dealer by Purchaser; “Return Allowance” Defined; Credit for Tax Payments; Deduction of Return Allowance; Claim for Refund of Tax Credit by Retired Dealer; Forms; Effect of Failure to Secure Forms

§ 48-8-59. Dealer’s Certificate of Registration; One License for All Operations of Single Business in State; Application for Certificate; Conditions for Valid Certificate; Renewal Fee After Revocation or Suspension of Certificate

§ 48-8-60. Engaging in Business as Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty

§ 48-8-61. Application for Certificate of Registration by Importing Dealers; Filing of Returns and Payment of Use Tax on Imported Tangible Personal Property

§ 48-8-62. Revocation or Suspension of Certificate of Registration for Violation of Article or Regulation; Notice; Hearing

§ 48-8-63. “Nonresident Subcontractor” Defined; Payment of Tax by Contractors; Liability of Seller; Withholding of Payments Due Subcontractor; Rate; Bond; Exemption of Property Unconsumed; Property Deemed Consumed; Property of the State or of the Uni...

§ 48-8-64. Time for Assessment

§ 48-8-65. Engaging in Business by Nonresident Dealer as Appointment of Secretary of State as Attorney in Fact for Service of Process; Circumstances and Events Constituting Engaging in Business by Nonresident Dealer; Venue; Perfection of Service of P...

§ 48-8-66. Penalties for Failure to File Return or Make Payment in Full; Exception for Providential Cause; Penalty for Willful Failure to File Return or for False or Fraudulent Return

§ 48-8-67. Distribution of Certain Unidentifiable Sales and Use Tax Proceeds; Limitations; Powers and Duties of State Revenue Commissioner

§ 48-8-68. Relief From Liability in Certain Circumstances for Failure to Collect Tax at New Rate

§ 48-8-69. Purchases From Printed Catalogs; Local Jurisdiction Boundary Changes

§ 48-8-70. Determination of Zip Code Designation Applicable to Particular Purchases; Rebuttable Presumption of Seller’s Due Diligence

§ 48-8-71. Immunity From Liability for Reliance Upon Erroneous Data Provided by the State on Tax Rates, Local Boundaries, and Taxing Jurisdiction Assignments

§ 48-8-72. Over-Collected Sales or Use Tax

§ 48-8-73. Immunity From Liability for Reliance Upon Erroneous Taxability Matrix Data Provided by the State

§ 48-8-74. Effective Date for Sales Tax Rate Change

§ 48-8-75. Purchaser’s Immunity From Liability for Failure to Pay Correct Sales Tax Under Certain Circumstances

§ 48-8-76. Compliance With Terms of Streamlined Sales and Use Tax Agreement; Relief From Certain Obligations

§ 48-8-77. Sourcing; Definitions; Sales of Advertising and Promotional Direct Mail and Other Direct Mail; Sales of Telecommunications Service

§ 48-8-77.1. Certification of Review Software by Department; Relief From Liability

§ 48-8-78. Freight and Logistics Projects Defined; Use of Appropriated Funds; Lack of Funding; Accounting