Georgia § 48-13-121 Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations

Georgia Statutes

§ 48-13-121 — Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations

Georgia § 48-13-121

Title48

This text of Georgia § 48-13-121 (Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-13-121 (2026).

Text

(a)Each dealer required to make a return and collect and remit any tax authorized under this article shall keep and preserve:

(1)Suitable records of the energy charges taxable under this article;

(2)Any exemption certificates received by the dealer; and (3) Other books of account which are necessary to determine the amount of tax due.

(b)All books, invoices, exemption certificates, and other records required by this Code section to be kept shall be open to examination at all reasonable hours by the governing authority imposing a tax authorized under this article.

(c)Any audit or examination by a governing authority imposing a tax authorized under this article of the books and records of a dealer for the purpose of ascertaining the proper amount of tax due shall be based primarily upon

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(a) Each dealer required to make a return and collect and remit any tax authorized under this article shall keep and preserve: (1) Suitable records of the energy charges taxable under this article; (2) Any exemption certificates received by the dealer; and (3) Other books of account which are necessary to determine the amount of tax due. (b) All books, invoices, exemption certificates, and other records required by this Code section to be kept shall be open to examination at all reasonable hours by the governing authority imposing a tax authorized under this article. (c) Any audit or examination by a governing authority imposing a tax authorized under this article of the books and records of a dealer for the purpose of ascertaining the proper amount of tax due shall be based primarily upon any sales tax audit report of the dealer, any other tax audit report of the dealer, or any return created pursuant to Code Section 48-13-119 within the time periods described in subsection (b) of Code Section 48-13-117 or of subsection (b) of Code Section 48-13-120 . Any information secured by the local governing authority incident to any such audit or examination shall be confidential and privileged to the same extent as provided in Code Section 48-2-15 for tax information secured by the commissioner.