Ga. Comp. R. & Regs. r. 560-12-6-.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 Special County Tax Act. Said penalties an 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. Cite as Ga. Comp. R. & Regs. R. 560-12-6-.08 Authority: O.C.G.A. § 48-8-113 . History. Original Rule entitled "Penalties and Interest" was filed on July 22, 1987; effective August 11, 1987.