§ 50-112. Collection of 9-1-1 charge on prepaid wireless transactions.  


Latest version.
  • Prepaid wireless 9-1-1 charges collected by sellers shall be remitted to the commissioner of the department of revenue at the times and in the manner provided by O.C.G.A. tit 48, ch. 8, with respect to the sales and use tax imposed on prepaid wireless calling service.

(Res. No. 11-058, 8-25-2011)