Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-12 - SALES AND USE TAX DIVISION
Subject 560-12-6 - SPECIAL COUNTY TAX
Rule 560-12-6-.08 - Penalties and Interest
Universal Citation: GA Rules and Regs r 560-12-6-.08
Current through Rules and Regulations filed through March 20, 2024
The amounts and rates of penalties and interest provided for by the State Sales and Use Tax Act and Regulations relating thereto shall apply to liabilities under the Special County Tax Act. Said penalties an interest are in addition to and separate from the penalty and interest provisions of the State Sales and Use Tax Act and Regulations relating thereto.
O.C.G.A. § 48-8-113.
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