Georgia § 48-8-72 - Over-collected sales or use tax.
Full text of Georgia Official Code of Georgia Annotated § 48-8-72 — Over-collected sales or use tax., with citation guidance and answers to common questions.
§ 48-8-72. Over-collected sales or use tax.
A cause of action against a seller for over-collected sales or use taxes does not accrue until a purchaser has provided written notice to the seller and the seller has had 60 days to respond. Such notice to the seller must contain the information necessary to determine the validity of the request. In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice if, in the collection of such sales or use taxes, the seller: Uses either a provider or a system, including a proprietary system, that is certified by the state; and Has remitted to the state all taxes collected less any deductions, credits, or collection allowances. (Code 1981, § 48-8-72 , enacted by Ga. L. 2010, p. 662, § 18/HB 1221; Ga. L. 2013, p. 141, § 48/HB 79.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-8-72
What does Official Code of Georgia Annotated § 48-8-72 cover?
Section 48-8-72 ("Over-collected sales or use tax.") 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 § 48-8-72?
A common citation format is "Official Code of Georgia Annotated § 48-8-72" (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 § 48-8-72 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.