Ga. Comp. R. & Regs. 560-12-2-.59
Current through Rules and Regulations filed through November 21, 2024
Loan companies, finance companies and others making sales of tangible personal property are required to collect and remit the applicable tax as dealers irrespective of the fact that such property may have been repossessed or obtained by default of borrowers.
Ga. Comp. R. & Regs. R. 560-12-2-.59
Ga. L. 1937-38, Extra Sess., pp. 77, et seq., as amended (Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427); Ga. L. 1951, pp. 360, 385 (Ga. Code Ann., Sec. 92-3438a).