Home/Georgia/Statutes/Title: 48/§ 48-13-95
Georgia Statutes

§ 48-13-95 — Local powers and procedures

Georgia § 48-13-95
JurisdictionGeorgia
Title48

This text of Georgia § 48-13-95 (Local powers and procedures) 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. § 48-13-95 (2026).

Text

The manner of imposition, payment, and collection of the tax and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article.

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Forms and filings prior to January 1, 1980
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Monthly reports of licensed distributors; other reporting requirements authorized
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Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud
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Bluebook (online)
Georgia § 48-13-95, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-13-95.