GA Code § 48-8-31 - Tax Computation to Be Carried to Third Decimal Place; Rounding.

Section 48-8-31 - Tax Computation to Be Carried to Third Decimal Place; Rounding.Section 48-8-31 - Tax Computation to Be Carried to Third Decimal Place; Rounding.

Section 48-8-30 - Imposition, Rate, and Collection of Tax.Section 48-8-32 - Tax Collectable From Dealers; Rate for Retail Sales Price and Purchase Price.

Tax computation must be carried to the third decimal place, and the tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.