Georgia § 48-13-52 Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate

Georgia Statutes

§ 48-13-52 — Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate

Georgia § 48-13-52

Title48

This text of Georgia § 48-13-52 (Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate) 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. § 48-13-52 (2026).

Text

Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payment. The rate of the deduction shall be 3 percent of the amount due, but only if the amount due was not delinquent at the time of payment.

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Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payment. The rate of the deduction shall be 3 percent of the amount due, but only if the amount due was not delinquent at the time of payment.