The tax provided for in Code Section 7-3-16 shall be remitted to the department at the time and in the manner specified by rules and regulations of the department. The department and its authorized examiners and employees shall have the right to inspect all records of any person so licensed, and the department is authorized to promulgate rules and regulations relative to the enforcement of Code Section 7-3-16, this Code section, and Code Section 7-3-18.
(Ga. L. 1955, Ex. Sess., p. 57, § 2; Ga. L. 1956, p. 86, § 2; Ga. L. 1975, p. 1247, § 2; Ga. L. 1989, p. 14, § 7; Ga. L. 2004, p. 631, § 7; Code 1981, §7-3-20; Code 1981, §7-3-17, as redesignated by Ga. L. 2020, p. 156, § 2/SB 462.)
The 2020 amendment, effective June 30, 2020, redesignated former Code Section 7-3-20 as present Code Section 7-3-17, and, in the first sentence, substituted "Code Section 7-3-16" for "Code Section 7-3-19" and substituted "department at the time and in the manner specified by rules and regulations of the department" for "Commissioner on or before the twentieth day of each month for the preceding calendar month"; and, in the second sentence, substituted "department" for "Commissioner" twice, "its" for "his", "examiners" for "agents", "Code Section 7-3-16" for "Code Section 7-3-19" and "Code Section 7-3-18" for "Code Section 7-3-21". See Editor's notes at the beginning of this chapter for applicability.
Editor's notes.- Ga. L. 2020, p. 156, § 2/SB 462, effective June 30, 2020, redesignated former Code Section 7-3-17 as present Code Section 7-3-14.
RESEARCH REFERENCES
Am. Jur. 2d.
- 53A Am. Jur. 2d, Moneylenders and Pawnbrokers, § 19 et seq.
C.J.S.- 47 C.J.S., Interest and Usury; Consumer Credit, § 407.