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us-ga/statute/48/chapter-13/article-6 — Excise Tax On Sale Or Use Of Energy · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-13
Excise Tax On Sale Or Use Of Energy
19 sections
48-13-110
Definitions.
48-13-111
Creation of special districts.
48-13-112
Levy and collection of excise tax on sale or use of energy.
48-13-113
Notice of meeting to determine levy.
48-13-114
Adoption of ordinance levying excise tax within special district.
48-13-115
Nonparticipation of county within special district to enter into intergovernmental agreement.
48-13-116
Imposition of excise tax; effective date; limitations.
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.
48-13-118
Separate revenue schedule required.
48-13-119
Transmittal of returns and remission of taxes due; form of returns; estimated tax liability.
48-13-120
Extension of time for making returns; penalties and interest; failure to make return.
48-13-121
Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations.
48-13-122
Authority to waive penalties.
48-13-123
Failure to make returns or pay full amount of tax; penalties and interest.
48-13-124
Willful failure to collect tax; misdemeanor; punishment.
48-13-125
False or fraudulent return; penalty.
48-13-126
Failure or refusal to furnish return; punishment.
48-13-127
Willful failure to keep records or open records to inspection; punishment.
48-13-128
Violation of article; punishment.
