Ga. Comp. R. & Regs. 560-12-1-.30
Current through Rules and Regulations filed through November 21, 2024
A dealer is liable for taxes collected from purchasers and lost, stolen, or misplaced without his fault before being turned over to the State, notwithstanding the fact that the tax collections may have been segregated from the dealer's other funds and notwithstanding the fact that the dealer may have exercised due diligence and care in safeguarding such lost, stolen, or misplaced funds.
Ga. Comp. R. & Regs. R. 560-12-1-.30
O.C.G.A. §§ 48-2-12, 48-8-30, 48-8-32, 48-8-35.