Georgia Code, Title 48, Chapter 13, Article 6 - Excise Tax on Sale or Use of Energy

• § 48-13-110 - Definitions
  As used in this article, the term: (1) "Dealer" means any person who sells energy at retail, offers to sell energy at retail, or...
• § 48-13-111 - Creation of Special Districts
  Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution, there are created within this state 159 special districts....
• § 48-13-112 - Levy and Collection of Excise Tax on Sale or Use of Energy
  (a) (1) Within the territorial limits of the special district located within the county, each county in this state may levy and collect an...
• § 48-13-113 - Notice of Meeting to Determine Levy
  Prior to the adoption of the ordinance levying an excise tax authorized under this article, the county governing authority within a special district shall...
• § 48-13-114 - Adoption of Ordinance Levying Excise Tax Within Special District
  (a) (1) Following the meeting required under Code Section 48-13-113, the governing authority of the county within the special district shall enter into an...
• § 48-13-115 - Nonparticipation of County Within Special District to Enter Into Intergovernmental Agreement
  (a) (1) Within 30 days following the meeting required under Code Section 48-13-113, if the governing authority of the county within the special district...
• § 48-13-116 - Imposition of Excise Tax; Effective Date; Limitations
  (a) (1) Except as otherwise provided in Code Section 48-13-115, an excise tax authorized by this article shall become effective on the first day...
• § 48-13-117 - Procedures for Manner of Payment and Collection; Assessment; Claim for Refund of Taxes Paid; Contingent Contract or Arrangement for Assessment of Tax Liability Prohibited
  (a) Except as otherwise provided in this Code section, the manner of payment and collection of the excise tax and all other procedures related...
• § 48-13-118 - Separate Revenue Schedule Required
  As a part of the audit report required under Code Section 36-81-7, the auditor shall include, in a separate schedule, a report of the...
• § 48-13-119 - Transmittal of Returns and Remission of Taxes Due; Form of Returns; Estimated Tax Liability
  (a) Each dealer, on or before the twentieth day of each month, shall transmit returns and remit taxes due to any applicable governing authority...
• § 48-13-120 - Extension of Time for Making Returns; Penalties and Interest; Failure to Make Return
  (a) (1) The governing authority imposing a tax authorized under this article may, for good cause, extend the time for making any returns required...
• § 48-13-121 - Keeping and Preservation of Records, Exemption Certificates, and Books of Account; Records to Be Open to Examination; Audits and Examinations
  (a) Each dealer required to make a return and collect and remit any tax authorized under this article shall keep and preserve: (1) Suitable...
• § 48-13-122 - Authority to Waive Penalties
  The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43, relating to authority to waive...
• § 48-13-123 - Failure to Make Returns or Pay Full Amount of Tax; Penalties and Interest
  (a) When any dealer fails to make any return or to pay the full amount of the tax required by an ordinance authorized by...
• § 48-13-124 - Willful Failure to Collect Tax; Misdemeanor; Punishment
  (a) It shall be unlawful for any dealer to knowingly and willfully fail, neglect, or refuse to collect the tax provided in this article,...
• § 48-13-125 - False or Fraudulent Return; Penalty
  (a) It shall be unlawful for any dealer required by this article to knowingly and willfully make, render, sign, or verify any return to...
• § 48-13-126 - Failure or Refusal to Furnish Return; Punishment
  (a) It shall be unlawful for any dealer subject to this article to knowingly and willfully fail or refuse to furnish any return required...
• § 48-13-127 - Willful Failure to Keep Records or Open Records to Inspection; Punishment
  (a) It shall be unlawful for any dealer subject to this article to knowingly and willfully fail to keep records or to fail to...
• § 48-13-128 - Violation of Article; Punishment
  (a) It shall be unlawful for any dealer to violate any other provision of this article for which punishment is not otherwise provided.(b) Any...

Last modified: October 14, 2016