Ga. Comp. R. & Regs. r. 560-12-7-.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 Educational Local Option Tax Act. Said penalties and 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. 560-12-7-.08 Authority: O.C.G.A. Secs. 48-2-12 , 48-8-141 . History. Original Rule entitled "Penalties and Interest" was adopted as ER. 560-12-7-0.11-.08. F. June 23, 1997, eff. July 1, 1997, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this ER., is adopted, as specified by the Agency. Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997.