Georgia § 48-8-61 Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property

Georgia Statutes

§ 48-8-61 — Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property

Georgia § 48-8-61

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This text of Georgia § 48-8-61 (Application for certificate of registration by importing dealers; filing of returns and payment of use tax on imported tangible personal property) 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. § 48-8-61 (2026).

Text

Dealers who import or cause to be imported tangible personal property from other states or foreign countries for use or consumption or for storage for use or consumption in this state, if not already registered as dealers under Code Section 48-8-59 , shall at the time and in the manner required by rules and regulations of the commissioner obtain from the commissioner a certificate of registration and shall file returns and pay the applicable use tax on the tangible personal property.

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Dealers who import or cause to be imported tangible personal property from other states or foreign countries for use or consumption or for storage for use or consumption in this state, if not already registered as dealers under Code Section 48-8-59 , shall at the time and in the manner required by rules and regulations of the commissioner obtain from the commissioner a certificate of registration and shall file returns and pay the applicable use tax on the tangible personal property.