Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 8 - SALES AND USE TAXESArticle 1 - STATE SALES AND USE TAX
Part 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
Section 48-8-41 - Bringing action raising issue of taxability; copy of initial pleading to Attorney General; filing of acknowledgment of pleading in court; judgment void absent filed acknowledgment

Ga. Code § 48-8-41

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-8-41 - Bringing action raising issue of taxability; copy of initial pleading to Attorney General; filing of acknowledgment of pleading in court; judgment void absent filed acknowledgment

If the issue of taxability under this article is raised in any case, the person raising the issue shall furnish the Attorney General with a copy of the initial pleading in which the issue is raised. The Attorney General shall acknowledge receipt of the pleading and his acknowledgment shall be filed in the court in which the case is pending. Any judgment rendered in a case in which the acknowledgment has not been filed shall be void and of no effect.

OCGA § 48-8-41