Ga. Comp. R. & Regs. R. 560-12-5-.08 - Penalties and Interest

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 Local Option Tax Act. Said penalties and 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.

Notes

Ga. Comp. R. & Regs. R. 560-12-5-.08

Ga. L. 1975, pp. 984, 985, 986, 987, 988, 994.

Original Rule entitled "Penalties and Interest" was filed on January 12, 1976; effective February 1, 1976.