Georgia § 3-4-133 - Allowance and reimbursement to dealers collecting tax of percentage of tax due.
Full text of Georgia Official Code of Georgia Annotated § 3-4-133 — Allowance and reimbursement to dealers collecting tax of percentage of tax due., with citation guidance and answers to common questions.
§ 3-4-133. Allowance and reimbursement to dealers collecting tax of percentage of tax due.
Dealers collecting the tax authorized by Code Sections 3-4-130 and 3-4-131 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 is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state tax under Chapter 8 of Title 48. (Ga. L. 1977, p. 744, § 4; Code 1933, § 5A-2909, enacted by Ga. L. 1980, p. 1573, § 1.)
Frequently Asked Questions About Georgia § 3-4-133
What does Official Code of Georgia Annotated § 3-4-133 cover?
Section 3-4-133 ("Allowance and reimbursement to dealers collecting tax of percentage of tax due.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 3-4-133?
A common citation format is "Official Code of Georgia Annotated § 3-4-133" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 3-4-133 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.