§ 48-16A-8. Publicizing of Program
The administering governing authority shall publicize the property tax amnesty program in order to maximize the public awareness of and participation in the program. The administering governing authority may, for the purpose of publicizing the property tax amnesty program, contract with any advertising agency within or outside this state. History. Code 1981, § 48-16A-8 , […]
§ 48-16A-9. Accounting and Reporting of Collections
For purposes of accounting for the revenues received pursuant to this chapter, the local collection official shall maintain an accounting and reporting of funds collected under the property tax amnesty program. History. Code 1981, § 48-16A-9 , enacted by Ga. L. 1994, p. 428, § 3.
§ 48-16A-10. Cost of Collection Fee
In addition to all other penalties provided under this chapter or any other law, the administering governing authority may by ordinance or resolution impose after the expiration of the property tax amnesty period a cost of collection fee of 50 percent of any deficiency levied after the property tax amnesty period for taxable periods ending […]
§ 48-17-1. Through 48-17-17
Redesignated as Article 3 of Chapter 27 of Title 50 by Ga. L. 2013, p. 37, § 1-1/HB 487, effective April 10, 2013. Editor’s notes. Ga. L. 2013, p. 37, § 1-1/HB 487, effective April 10, 2013, redesignated former Code Sections 48-17-1 through 48-17-17 as Code Sections 50-27-70 through 50-27-86. Ga. L. 2018, p. 1112, […]
§ 48-16-8. Regulations, Forms and Instructions, and Other Actions Necessary to Implement Chapter; Publicity of Program
The commissioner shall promulgate administrative regulations as necessary, issue forms and instructions, and take all actions necessary to implement the provisions of this chapter. The commissioner shall publicize the tax amnesty program in order to maximize the public awareness of and participation in the program. The commissioner may, for the purpose of publicizing the tax […]
§ 48-16-9. Accounting and Reporting of Funds Collected Under Amnesty Program; Disposition of Funds
For purposes of accounting for the revenues received pursuant to this chapter, the commissioner shall maintain an accounting and reporting of funds collected under the amnesty program. All funds collected shall be remitted to the general fund of the state treasury. History. Code 1981, § 48-16-9 , enacted by Ga. L. 1992, p. 1249, § […]
§ 48-15-5. Calculation of Tax
For the purpose of calculating the tax under Code Section 48-15-6, a quantity of marijuana or other controlled substance in the person’s possession shall be measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight. A quantity of a controlled […]
§ 48-15-6. Tax Rates
A tax is imposed on marijuana and controlled substances as defined in Code Section 48-15-2 at the following rates: On each gram of marijuana, or each portion of a gram, $3.50; On each gram of controlled substance, or portion of a gram, $200.00; and On each ten dosage units of a controlled substance that is […]
§ 48-15-7. Time of Payment of Tax; Report Forms
The tax imposed by Code Section 48-15-3 shall be due and payable at the time of each use, possession, consumption, storage, or transfer; however, each person liable to pay the tax may report and remit the amount of tax which is due, using report forms prepared by the commissioner, no later than the twentieth day […]
§ 48-15-8. Enforcement and Administration of Chapter
This chapter shall be enforced and administered by the commissioner, and the commissioner is authorized to adopt all forms and all reasonable rules and regulations which the commissioner deems necessary to enforce and administer this chapter. History. Code 1981, § 48-15-8 , enacted by Ga. L. 1990, p. 1231, § 1.