Georgia Code
Chapter 13 - Specific, Business, and Occupation Taxes
Article 6 - Excise Tax on Sale or Use of Energy

§ 48-13-110. Definitions - As used in this article, the term: History. Code 1981,...

§ 48-13-111. Creation of Special Districts - Pursuant to the authority granted by Article IX, Section II,...

§ 48-13-112. Levy and Collection of Excise Tax on Sale or Use of Energy - History. Code 1981, § 48-13-112 , enacted by Ga. L....

§ 48-13-113. Notice of Meeting to Determine Levy - Prior to the adoption of the ordinance levying an excise...

§ 48-13-114. Adoption of Ordinance Levying Excise Tax Within Special District - History. Code 1981, § 48-13-114 , enacted by Ga. L....

§ 48-13-115. Nonparticipation of County Within Special District to Enter Into Intergovernmental Agreement - History. Code 1981, § 48-13-115 , enacted by Ga. L....

§ 48-13-116. Imposition of Excise Tax; Effective Date; Limitations - History. Code 1981, § 48-13-116 , enacted by Ga. L....

§ 48-13-117. Procedures for Manner of Payment and Collection; Assessment; Claim for Refund of Taxes Paid; Contingent Contract or Arrangement for Assessment of Tax Liability Prohibited - History. Code 1981, § 48-13-117 , enacted by Ga. L....

§ 48-13-118. Separate Revenue Schedule Required - As a part of the audit report required under Code...

§ 48-13-119. Transmittal of Returns and Remission of Taxes Due; Form of Returns; Estimated Tax Liability - History. Code 1981, § 48-13-119 , enacted by Ga. L....

§ 48-13-120. Extension of Time for Making Returns; Penalties and Interest; Failure to Make Return - History. Code 1981, § 48-13-120 , enacted by Ga. L....

§ 48-13-121. Keeping and Preservation of Records, Exemption Certificates, and Books of Account; Records to Be Open to Examination; Audits and Examinations - History. Code 1981, § 48-13-121 , enacted by Ga. L....

§ 48-13-122. Authority to Waive Penalties - The provisions of Code Section 48-2-41, relating to authority to...

§ 48-13-123. Failure to Make Returns or Pay Full Amount of Tax; Penalties and Interest - History. Code 1981, § 48-13-123 , enacted by Ga. L....

§ 48-13-124. Willful Failure to Collect Tax; Misdemeanor; Punishment - History. Code 1981, § 48-13-124 , enacted by Ga. L....

§ 48-13-125. False or Fraudulent Return; Penalty - History. Code 1981, § 48-13-125 , enacted by Ga. L....

§ 48-13-126. Failure or Refusal to Furnish Return; Punishment - History. Code 1981, § 48-13-126 , enacted by Ga. L....

§ 48-13-127. Willful Failure to Keep Records or Open Records to Inspection; Punishment - History. Code 1981, § 48-13-127 , enacted by Ga. L....

§ 48-13-128. Violation of Article; Punishment - History. Code 1981, § 48-13-128 , enacted by Ga. L....