Ga. Comp. R. & Regs. r. 560-12-2-.86 — Trustees, Receivers, Executors, and Administrators

(1) Trustees, receivers, executors and administrators who continue to operate, manage or control a business engaged in making retail sales of tangible personal property must make application for a new Certificate of Registration except in the case of a corporation which continues to exist as the same legal entity. (2) The tax must be collected and remitted in the same manner as by other dealers and it is immaterial that such officers may have been appointed by the courts. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.86 Authority: 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. History. Original Rule was filed on June 30, 1965.