Georgia § 48-13-53-4 Records and books

Georgia Statutes

§ 48-13-53-4 — Records and books

Georgia § 48-13-53-4

Title48

This text of Georgia § 48-13-53-4 (Records and books) 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. § 48-13-53-4 (2026).

Text

(a)Each innkeeper required to make a return and pay any tax under this article shall keep and preserve:

(1)Suitable records of the charges taxable under this article; and (2) Other books of account which are necessary to determine the amount of tax due.

(b)All books, invoices, 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 under this article.

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(a) Each innkeeper required to make a return and pay any tax under this article shall keep and preserve: (1) Suitable records of the charges taxable under this article; and (2) Other books of account which are necessary to determine the amount of tax due. (b) All books, invoices, 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 under this article.