(a) 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.
(b) 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.
Section: Previous 48-5-137 48-5-137.1 48-5-138 48-5-139 48-5-140 48-5-141 48-5-142 48-5-143 48-5-144 48-5-145 48-5-146 48-5-147 48-5-148 48-5-149 48-5-150 NextLast modified: October 14, 2016