Georgia § 48-5-143 - Monthly remittance of state taxes to commissioner.
Full text of Georgia Official Code of Georgia Annotated § 48-5-143 — Monthly remittance of state taxes to commissioner., with citation guidance and answers to common questions.
§ 48-5-143. Monthly remittance of state taxes to commissioner.
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. 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. (Ga. L. 1925, p. 79, § 2; Code 1933, § 92-4912; Ga. L. 1977, p. 1162, § 3; Code 1933, § 91A-1342, enacted by Ga. L. 1978, p. 309, § 2.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-143
What does Official Code of Georgia Annotated § 48-5-143 cover?
Section 48-5-143 ("Monthly remittance of state taxes to commissioner.") 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 § 48-5-143?
A common citation format is "Official Code of Georgia Annotated § 48-5-143" (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 § 48-5-143 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.