§ 12-63. Filing of return.

Latest version.

Pursuant to O.C.G.A. § 48-6-93(c), each depository financial institution subject to the tax imposed by this article shall file a return of its gross receipts with the board of commissioners on March 1 of the year following the year in which such gross receipts are measured. The return shall be in the manner and in the form prescribed by the commissioner of the department of revenue based on the allocation method set forth in O.C.G.A. § 48-6-93(d). The board of commissioners shall assess and collect the tax levied pursuant to this article based upon the information provided in the return.

(Res. of 10-18-83, § 3)

                    
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