Georgia Code - Revenue and Taxation - Title 48, Section 48-13-52
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Georgia Laws > Revenue and Taxation > Georgia Code - Revenue and Taxation - Title 48, Section 48-13-52
Each person collecting the tax authorized by this article 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 due is not delinquent at the time of payment. The rate of the deduction shall be 3 percent of the amount due, but only if the amount due was not delinquent at the time of payment.
Last modified: April 27, 2006
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