Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-8-45: Revenue and Taxation — O.C.G.A. § 48-8-45
What this law says, in plain English
Dealers may choose cash or accrual accounting for sales tax reporting on their first return, and the choice is permanent unless the tax commissioner approves a change in writing. Dealers using accrual accounting may deduct bad debts according to commissioner rules.
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