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Georgia Rules (Last Updated: March 14, 2014) |
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CHAPTER 560. DEPARTMENT OF REVENUE |
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Chapter 560-12. SALES AND USE TAX DIVISION |
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Part 560-12-5. LOCAL OPTION TAX |
| § 560-12-5-.01. Definitions |
| § 560-12-5-.02. [Repealed] |
| § 560-12-5-.03. Applicability of State Sales and Use Tax Act and Regulations |
| § 560-12-5-.04. Taxable Transactions |
| § 560-12-5-.05. Use Tax; Collection by Dealers |
| § 560-12-5-.06. Sales Prior to Effective Date. [AMENDED] |
| § 560-12-5-.07. Credit for Taxes Paid |
| § 560-12-5-.08. Penalties and Interest |
| § 560-12-5-.09. Obligation to Collect and Remit Tax |
| § 560-12-5-.10. Determination of Entitlement and Qualification |