Monthly Remittance of State Taxes to Commissioner

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  1. Except as provided by subsection (b) of this Code section, the tax collector or tax commissioner of each county shall pay over to the commissioner at least once a month all state taxes which he has collected. Each monthly payment shall be made on or before the fifteenth day of each calendar month.
  2. A tax collector or tax commissioner may pay over state taxes which he has collected on a more frequent basis than once a month when he so desires.

(Ga. L. 1925, p. 79, § 2; Code 1933, § 92-4912; Ga. L. 1977, p. 1162, § 3; Code 1933, § 91A-1342, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 769.

C.J.S.

- 84 C.J.S., Taxation, §§ 759, 772.


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