Georgia Statutes
§ 48-8-31 — Tax computation to be carried to third decimal place; rounding
Georgia § 48-8-31
JurisdictionGeorgia
Title48
This text of Georgia § 48-8-31 (Tax computation to be carried to third decimal place; rounding) 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. § 48-8-31 (2026).
Text
Tax computation must be carried to the third decimal place, and the tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.
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Legislative History
Amended by 2010 Ga. Laws 507,§ 8, eff. 7/1/2011.
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Georgia § 48-8-31, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-8-31.