GA Code § 48-8-164 - Purpose.

Section 48-8-164 - Purpose.Section 48-8-164 - Purpose.

Section 48-8-163 - Effect Upon Other Statutory Provisions.Section 48-8-165 - Benefit Is to the State; No Individual Right to Challenge or Contest Application.

The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.

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