Dealers collecting the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due, if the amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state tax under Chapter 8 of Title 48.
(Ga. L. 1977, p. 744, § 4; Code 1933, § 5A-2909, enacted by Ga. L. 1980, p. 1573, § 1.)
RESEARCH REFERENCES
ALR.
- Excise tax on foreign corporation engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44 A.L.R. 1228.
ARTICLE 6 DESIGNATION OF SALES TERRITORIES AND WHOLESALERS FOR OUT-OF-STATE BRANDS
Editor's notes.
- The Act which enacted this article stated that the article was to be added to the end of Chapter 4 of Title 3. However, the Code sections comprising the article were enacted as §§ 3-6-150 through3-6-153, which designations were not consistent with placement in Chapter 4. Therefore, these Code sections were redesignated as §§ 3-4-150 through3-4-153 by Ga. L. 1985, p. 149, § 3, effective February 12, 1985.