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U.S. State Codes
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Georgia
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Title 48 - Revenue and Taxa...
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Chapter 13 - Specific, Busi...
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Article 6 - Excise Tax on Sale or Use of Energy
Article 6 - Excise Tax on Sale or Use of Energy
§ 48-13-110. Definitions
§ 48-13-111. Creation of special districts
§ 48-13-112. Levy and collection of excise tax on sale or use of energy
§ 48-13-113. Notice of meeting to determine levy
§ 48-13-114. Adoption of ordinance levying excise tax within special district
§ 48-13-115. Nonparticipation of county within special district to enter into intergovernmental agreement
§ 48-13-116. Imposition of excise tax; effective date; limitations
§ 48-13-117. Procedures for manner of payment and collection; assessment; claim for refund of taxes paid; contingent contract or arrangement for assessment of tax liability prohibited
§ 48-13-118. Separate revenue schedule required
§ 48-13-119. Transmittal of returns and remission of taxes due; form of returns; estimated tax liability
§ 48-13-120. Extension of time for making returns; penalties and interest; failure to make return
§ 48-13-121. Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations
§ 48-13-122. Authority to waive penalties
§ 48-13-123. Failure to make returns or pay full amount of tax; penalties and interest
§ 48-13-124. Willful failure to collect tax; misdemeanor; punishment
§ 48-13-125. False or fraudulent return; penalty
§ 48-13-126. Failure or refusal to furnish return; punishment
§ 48-13-127. Willful failure to keep records or open records to inspection; punishment
§ 48-13-128. Violation of article; punishment