Georgia Statutes
§ 48-8-44 — Payment of tax when used articles taken as credit on sale of new and used articles
Georgia § 48-8-44
JurisdictionGeorgia
Title48
This text of Georgia § 48-8-44 (Payment of tax when used articles taken as credit on sale of new and used articles) 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. § 48-8-44 (2026).
Text
When used articles are taken in trade or a series of trades as a credit or partial payment on the sale of new and used articles, the tax imposed by this article shall be paid on the value of the new or used articles less the credits for the used articles.
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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 § 48-8-44, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-8-44.