Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-9-40: Revenue and Taxation — O.C.G.A. § 48-9-40
What this law says, in plain English
Motor carriers must maintain tax records for three years in a form approved by the commissioner and make them available for inspection. The commissioner may estimate and assess taxes and penalties if a motor carrier fails to file reports or keep required records.
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