The state auditor shall, upon the request of either the Governor or the state revenue commissioner, make an examination into and report upon the necessary books, records, and accounts of those persons, firms, and corporations required by law to pay an occupational tax as distributors of motor fuels and also, at the request of the state revenue commissioner, of those persons, firms, and corporations required by law to pay a tax upon the retail sales price of cigarettes, cigars, and loose or smokeless tobacco, as prescribed in Code Section 48-11-2. The examination is to be made at such time as shall be fixed by the state revenue commissioner and for the purpose and to the extent of ascertaining whether or not the tax has been paid and collected as provided by law.
History. Ga. L. 1923, Ex. Sess., p. 7, § 6; Code 1933, § 40-1807; Ga. L. 2003, p. 665, § 44.
Editor’s notes.
Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’ ”
Law reviews.
For note on the 2003 amendment to this Code section, see 20 Ga. St. U.L. Rev. 233 (2003).
Structure Georgia Code
Chapter 6 - Department of Audits and Accounts
Article 1 - General Provisions
§ 50-6-2. Department to Have Suitable Offices, Equipment, and Conveniences at State Expense
§ 50-6-3. Department to Audit All State Institutions; Other Auditing Agencies Not Authorized
§ 50-6-4. Special Examinations, Audits, and Vulnerability Assessments
§ 50-6-5. Examination of Motor Fuel and Tobacco Products Distributors
§ 50-6-8. Chapter Does Not Affect Department of Banking and Finance
§ 50-6-9. Inspection of Work Papers and Preliminary Drafts of State Auditor