Georgia § 48-8-266 - Required information on sales tax return.
Full text of Georgia Official Code of Georgia Annotated § 48-8-266 — Required information on sales tax return., with citation guidance and answers to common questions.
§ 48-8-266. Required information on sales tax return.
Each sales tax return remitting taxes collected under this part shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the commissioner that all taxes imposed by this part are collected and distributed according to situs of sale. (Code 1981, § 48-8-266 , enacted by Ga. L. 2015, p. 236, § 7-5/HB 170; Ga. L. 2015, p. 1443, § 2/HB 106; Ga. L. 2016, p. 105, § 2-1/SB 369.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-8-266
What does Official Code of Georgia Annotated § 48-8-266 cover?
Section 48-8-266 ("Required information on sales tax return.") 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 § 48-8-266?
A common citation format is "Official Code of Georgia Annotated § 48-8-266" (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 § 48-8-266 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.