Georgia Statutes

§ 50-6-5 — Examination of motor fuel and tobacco products distributors

Georgia § 50-6-5

This text of Georgia § 50-6-5 (Examination of motor fuel and tobacco products distributors) 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. § 50-6-5 (2026).

Text

The state auditor shall, upon the request of either the Governor or the state revenue commissioner, make an examination into and report upon the necessary books, records, and accounts of those persons, firms, and corporations required by law to pay an occupational tax as distributors of motor fuels and also, at the request of the state revenue commissioner, of those persons, firms, and corporations required by law to pay a tax upon the retail sales price of cigarettes, cigars, and loose or smokeless tobacco, as prescribed in Code Section 48-11-2 . The examination is to be made at such time as shall be fixed by the state revenue commissioner and for the purpose and to the extent of ascertaining whether or not the tax has been paid and collected as provided by law.

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Legislative History

Amended by 2003 Ga. Laws 343, § 44, eff. 7/1/2003.

Nearby Sections

15
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Bluebook (online)
Georgia § 50-6-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/50-6-5.