Excise Tax on Sale or Use of Energy

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Specific, Business, and Occupation Taxes
  5. Excise Tax on Sale or Use of Energy

Checkout our iOS App for a better way to browser and research.

Section
48-13-110

Definitions

Section
48-13-111

Creation of Special Districts

Section
48-13-112

Levy and Collection of Excise Tax on Sale or Use of Energy

Section
48-13-113

Notice of Meeting to Determine Levy

Section
48-13-114

Adoption of Ordinance Levying Excise Tax Within Special District

Section
48-13-115

Nonparticipation of County Within Special District to Enter Into Intergovernmental Agreement

Section
48-13-116

Imposition of Excise Tax; Effective Date; Limitations

Section
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

Section
48-13-118

Separate Revenue Schedule Required

Section
48-13-119

Transmittal of Returns and Remission of Taxes Due; Form of Returns; Estimated Tax Liability

Section
48-13-120

Extension of Time for Making Returns; Penalties and Interest; Failure to Make Return

Section
48-13-121

Keeping and Preservation of Records, Exemption Certificates, and Books of Account; Records to Be Open to Examination; Audits and Examinations

Section
48-13-122

Authority to Waive Penalties

Section
48-13-123

Failure to Make Returns or Pay Full Amount of Tax; Penalties and Interest

Section
48-13-124

Willful Failure to Collect Tax; Misdemeanor; Punishment

Section
48-13-125

False or Fraudulent Return; Penalty

Section
48-13-126

Failure or Refusal to Furnish Return; Punishment

Section
48-13-127

Willful Failure to Keep Records or Open Records to Inspection; Punishment

Section
48-13-128

Violation of Article; Punishment