reglab/housing_qa huggingface dataset:
GA Code § 48-8-57 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-57. Furnishing of Bond by Chronically Delinquent or Defaulting Dealers; Amount; Sale at Public Auction of Securities for Collection of Taxes Due; Notice to Dealer or Depositor by Mail or Personal Service

  The commissioner may require any dealer whom the commissioner finds, after notice and the opportunity for a hearing, to have been chronically delinquent or chronically in default under this article to execute and file with the commissioner a good and valid bond with a surety company authorized to do business in this state, or may require legal securities, in an amount of not less than $1,000.00 nor more than $10,000.00 as determined by the commissioner and in the manner deemed proper by the commissioner.   The commissioner may sell any security deposited with him pursuant to this article at public auction if it is deemed necessary to do so in order to recover any tax or any amount required to be collected plus penalty and interest due. Notice of the sale may be served upon the delinquent dealer either in person or by mail or upon the person who deposited the security either in person or by mail. If the service is made by mail, it shall be in the manner prescribed for service of notice of assessment and shall be addressed to the person at his address as it appears in the records of the commissioner. If service is made other than by mail, notice of sale may be served personally by any duly authorized agent of the commissioner.    (Ga. L. 1974, p. 407, § 1; Code 1933, § 91A-4527, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-8-58 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-58. Property Sold Returned to Dealer by Purchaser; "Return Allowance" Defined; Credit for Tax Payments; Deduction of Return Allowance; Claim for Refund of Tax Credit by Retired Dealer; Forms; Effect of Failure to Secure Forms

    As used in this subsection, the term "return allowance" means the amount of the sales price or purchase price refunded by the dealer to the purchaser in cash or credit. No credit shall be allowed to the dealer under this subsection for taxes collected by such dealer from the purchaser unless the taxes collected have been returned by the dealer to the purchaser.   When property sold is subsequently returned by agreement to the dealer by the purchaser, the dealer shall be entitled to credit for the tax imposed by this article with respect to the return allowance, in the manner prescribed by the commissioner, as follows:   The dealer in the original return for the taxable period in which the return of the property is allowed may deduct from the dealer's gross sales the amount of the return allowance; or   When a dealer has retired from business and has filed a final return, a claim for refund of the tax for which the dealer would be entitled to credit under this subsection may be filed within the time and in the manner prescribed under Code Section 48-2-35.       The commissioner shall make available to dealers all necessary forms for filing returns and instructions to ensure a full collection from dealers and an accounting for the taxes due. Failure of any dealer to secure the commissioner's forms shall not relieve the dealer from the payment of the tax at the time and in the manner provided in this article.   The commissioner shall promulgate any rules and regulations necessary to implement this Code section.    (Ga. L. 1951, p. 360, § 21; Ga. L. 1976, p. 341, § 1; Code 1933, § 91A-4530, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2006, p. 200, § 5/HB 1310; Ga. L. 2010, p. 662, § 16/HB 1221.)
GA Code § 48-8-59 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-59. Dealer's Certificate of Registration; One License for All Operations of Single Business in State; Application for Certificate; Conditions for Valid Certificate; Renewal Fee After Revocation or Suspension of Certificate

    Every person desiring to engage in or conduct business as a seller or dealer in this state shall file with the commissioner an application for a certificate of registration for each place of business.   Each person whose business extends into more than one county shall be required to secure only one certificate of registration under this article. The certificate of registration shall cover all operations of the company throughout this state.     Every application for a certificate of registration shall be made upon a form prescribed by the commissioner and shall contain the name under which the applicant transacts or intends to transact business, the location of his place or places of business, and such other information as the commissioner may require. Except for sellers or dealers who register with the Streamlined Sales Tax Governing Board, the application shall be signed:   If the owner is an individual, by the individual;   In the case of an association or partnership, by a member or partner; or   In the case of a corporation, by an executive officer or some other person specifically authorized by the corporation to sign the application. Written evidence of this authority to sign shall be attached to the application.     When the required application has been made, the commissioner shall issue to the applicant a separate certificate of registration for each place of business within the state. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated in the certificate. The certificate shall be conspicuously displayed at all times at the place for which the certificate is issued.   A seller whose certificate of registration has been previously suspended or revoked shall pay the commissioner a fee of $1.00 for the renewal or issuance of a certificate of registration.    (Ga. L. 1951, p. 360, § 24; Code 1933, § 91A-4532, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2010, p. 662, § 17/HB 1221.)   Cross references.   - State agencies responsibility to provide registration number for contracting vendors, § 50-5-82.    JUDICIAL DECISIONS
GA Code § 48-8-60 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-60. Engaging in Business as Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty

  It shall be unlawful for any person to engage in business as a seller in this state without a certificate of registration as required by Code Section 48-8-59 after a certificate of registration has been suspended or revoked.   Each officer of a corporation which engages in business in violation of subsection (a) of this Code section shall be guilty of a misdemeanor.    (Ga. L. 1951, p. 360, § 24; Code 1933, § 91A-9942, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-8-61 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-61. Application for Certificate of Registration by Importing Dealers; Filing of Returns and Payment of Use Tax on Imported Tangible Personal Property

 Dealers who import or cause to be imported tangible personal property from other states or foreign countries for use or consumption or for storage for use or consumption in this state, if not already registered as dealers under Code Section 48-8-59, shall at the time and in the manner required by rules and regulations of the commissioner obtain from the commissioner a certificate of registration and shall file returns and pay the applicable use tax on the tangible personal property.   (Ga. L. 1960, p. 989, § 1; Code 1933, § 91A-4532.1, enacted by Ga. L. 1979, p. 5, § 96A.)    RESEARCH REFERENCES     Am. Jur. 2d.  - 51 Am. Jur. 2d, Licenses and Permits, § 25 et seq.    C.J.S.  - 53 C.J.S., Licenses, § 64.
GA Code § 48-8-62 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-62. Revocation or Suspension of Certificate of Registration for Violation of Article or Regulation; Notice; Hearing

 Whenever any person fails to comply with any provision of this article or with any rule or regulation of the commissioner relating to this article, the commissioner, upon hearing, after giving the person ten days' notice in writing specifying the time and place of hearing and requiring him to show cause why his certificate of registration should not be revoked, may revoke or suspend any one or more of the certificates of registration held by the person. The notice may be served in person or by registered or certified mail or statutory overnight delivery directed to the last known address of the person.   (Ga. L. 1951, p. 360, § 24; Code 1933, § 91A-4533, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2000, p. 1589, § 3.)   Editor's notes.   - Ga. L. 2000, p. 1589, § 16, not codified by the General Assembly, provides that that Act shall apply with respect to notices delivered on or after July 1, 2000.    RESEARCH REFERENCES
GA Code § 48-8-64 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-64. Time for Assessment

 The amount of taxes imposed by this article shall be assessed within the time periods specified in Code Section 48-2-49.   (Ga. L. 1951, p. 360, § 26; Ga. L. 1953, Jan.-Feb. Sess., p. 184, § 1; Ga. L. 1960, p. 941, §§ 1, 2; Ga. L. 1960, p. 1007, § 1; Code 1933, § 91A-4535, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 29; Ga. L. 1985, p. 1350, § 3.)    JUDICIAL DECISIONS
GA Code § 48-8-66 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-66. Penalties for Failure to File Return or Make Payment in Full; Exception for Providential Cause; Penalty for Willful Failure to File Return or for False or Fraudulent Return

 When any dealer fails to make any return or to pay the full amount of the tax required by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of 5 percent or $5.00, whichever is greater, if the failure is for not more than 30 days and an additional 5 percent or $5.00, whichever is greater, for each additional 30 days or fraction of 30 days during which the failure continues. The penalty for any single violation shall not exceed 25 percent or $25.00 in the aggregate, whichever is greater. If the failure is due to providential cause shown to the satisfaction of the commissioner in affidavit form attached to the return and remittance is made within ten days of due date, the return may be accepted exclusive of penalties and interest. In the case of a false or fraudulent return or of a failure to file a return where willful intent exists to defraud the state of any tax due under this article, a penalty of 50 percent of the tax due shall be assessed.   (Ga. L. 1951, p. 360, § 16; Ga. L. 1953, Jan.-Feb. Sess., p. 196, § 1; Ga. L. 1964, p. 57, § 1; Ga. L. 1974, p. 409, § 1; Ga. L. 1975, p. 162, § 1; Code 1933, § 91A-4523, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS     Taxpayer not liable when an innocent and ignorant participant in fraudulent scheme.  - Court is authorized to find that a taxpayer is not liable for penalties based on a taxpayer's participation in the filing of a false or fraudulent return, when the taxpayer unlawfully but innocently and ignorantly sought to settle a tax debt with a representative of the state for less than the amount due, and did not contemplate or participate in the filing of false and fraudulent returns on the taxpayer's behalf by the state agents, and did not conspire with the state agents in a scheme whereby the agents were to rob the state of the amount paid in an effort to settle the debt, and the taxpayer honestly believed the state agents had authority to make the settlement and the state would receive the amount paid in settlement. Oxford v. Jessup, 101 Ga. App. 612, 115 S.E.2d 434 (1960).    OPINIONS OF THE ATTORNEY GENERAL     It is mandatory that penalties be imposed  against a person failing to pay state sales taxes, notwithstanding the fact that a return was made. 1952-53 Op. Att'y Gen. p. 236.    RESEARCH REFERENCES     Am. Jur. 2d.  - 67B Am. Jur. 2d, Sales and Use Taxes, §§ 220 et seq., 230, 238.    C.J.S.  - 85 C.J.S., Taxation, § 1851 et seq.
GA Code § 48-8-68 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-68. Relief From Liability in Certain Circumstances for Failure to Collect Tax at New Rate

 If the sales tax rate changes with less than 30 days between the enactment of the rate change and the effective date of such rate change, sellers shall be relieved of liability for failing to collect tax at the new rate if:    The seller collected tax at the immediately preceding effective rate; and   The seller's failure to collect at the newly effective rate does not extend beyond 30 days after the date of enactment of the new rate.  The provisions of this Code section do not apply if the commissioner establishes that the seller fraudulently failed to collect at the new rate or solicits purchasers based on the immediately preceding effective rate.      (Code 1981, §48-8-68, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.)
GA Code § 48-8-69 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-69. Purchases From Printed Catalogs; Local Jurisdiction Boundary Changes

  Any local sales tax rate changes made pursuant to this chapter shall apply to purchases from printed catalogues wherein the purchaser computed the tax based upon local tax rates published in the catalogue only on the first day of a calendar quarter after a minimum of 120 days' notice to sellers.   For sales and use tax purposes only, local jurisdiction boundary changes are effective only on the first day of a calendar quarter after a minimum of 60 days' notice to sellers.     (Code 1981, §48-8-69, enacted by Ga. L. 2010, p. 662, § 18/HB 1221; Ga. L. 2013, p. 141, § 48/HB 79.)   Law reviews.   - For annual survey of law on real property, see 62 Mercer L. Rev. 283 (2010).
GA Code § 48-8-70 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-70. Determination of Zip Code Designation Applicable to Particular Purchases; Rebuttable Presumption of Seller's Due Diligence

 If a nine-digit ZIP Code designation is not available for a street address or if a seller or certified service provider is unable to determine the nine-digit ZIP Code designation applicable to a purchase after exercising due diligence to determine the designation, the seller or certified service provider may apply the rate for the five-digit ZIP Code area. For the purposes of this Code section, there is a rebuttable presumption that a seller or certified service provider has exercised due diligence if the seller has attempted to determine the nine-digit ZIP Code designation by utilizing software approved by the Streamlined Sales Tax Governing Board that makes this designation from the street address and the five-digit ZIP Code applicable to a purchase.    (Code 1981, §48-8-70, enacted by Ga. L. 2010, p. 662, § 18/HB 1221; Ga. L. 2013, p. 141, § 48/HB 79.)
GA Code § 48-8-71 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-71. Immunity From Liability for Reliance Upon Erroneous Data Provided by the State on Tax Rates, Local Boundaries, and Taxing Jurisdiction Assignments

 Sellers and certified service providers shall not be liable for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state on state and local tax rates, local boundaries, and taxing jurisdiction assignments.    (Code 1981, §48-8-71, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.)
GA Code § 48-8-72 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 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.)    JUDICIAL DECISIONS
GA Code § 48-8-73 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-73. Immunity From Liability for Reliance Upon Erroneous Taxability Matrix Data Provided by the State

 A seller and certified service provider are relieved of liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state in the taxability matrix.    (Code 1981, §48-8-73, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.)
GA Code § 48-8-74 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-74. Effective Date for Sales Tax Rate Change

 The effective date for a sales tax rate change for services covering a period starting before and ending after the statutory effective date shall be as follows:    For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and   For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.     (Code 1981, §48-8-74, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.)
GA Code § 48-8-75 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-75. Purchaser's Immunity From Liability for Failure to Pay Correct Sales Tax Under Certain Circumstances

  A purchaser shall be relieved from liability for penalty for having failed to pay the correct amount of sales or use tax if:   A purchaser's seller or certified service provider relied on erroneous data provided by this state on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by this state;   A purchaser holding a direct pay permit relied on erroneous data provided by this state on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by this state;   A purchaser relied on erroneous data provided by this state in the taxability matrix completed by this state; or   A purchaser using data bases provided by this state relied on erroneous data provided by this state on tax rates, boundaries, or taxing jurisdiction assignments.     A purchaser shall be relieved from liability for tax and interest for having failed to pay the correct amount of sales or use tax in the circumstances described in subsection (a) of this Code section provided that, with respect to reliance on the taxability matrix completed by this state, such relief is limited to the state's erroneous classification in the taxability matrix of terms included in the Library of Definitions as "taxable" or "exempt," "included in sales price," or "excluded from sales price" or "included in the definition" or "excluded from the definition."     (Code 1981, §48-8-75, enacted by Ga. L. 2010, p. 662, § 18/HB 1221; Ga. L. 2014, p. 866, § 48/SB 340.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2012, "in" was inserted following "described" in subsection (b).
GA Code § 48-8-76 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 1 - State Sales and Use Tax|Part 2 - Imposition, Rate, Collection, and Assessment|§ 48-8-76. Compliance With Terms of Streamlined Sales and Use Tax Agreement; Relief From Certain Obligations

  A seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with the terms of the Streamlined Sales and Use Tax Agreement is relieved from the obligation to remit uncollected sales tax provided the seller was not so registered in this state in the twelve-month period preceding the effective date of this state's participation in the Streamlined Sales and Use Tax Agreement.   The relief provided in subsection (a) of this Code section precludes an assessment for uncollected or unpaid sales together with penalty or interest for sales made during the period the seller was not registered in this state, provided that the registration occurs within 12 months of the effective date of this state's participation in the Streamlined Sales and Use Tax Agreement.   The relief provided in subsection (a) of this Code section shall not be available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes.   The relief provided in subsection (a) of this Code section shall not be available for sales or use taxes already paid or remitted to this state or to taxes collected by the seller.   The relief provided in subsection (a) of this Code section is fully effective, absent the seller's fraud or intentional misrepresentation of a material fact, as long as the seller continues registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least 36 months. The statute of limitations applicable to asserting a tax liability is tolled during this 36 month period.   The relief provided in subsection (a) of this Code section is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.     (Code 1981, §48-8-76, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.)