GA Code § 48-9-7 - Discontinuance, Sale, or Transfer of Distributor’s Operations; Notice to Commissioner; Payment of Taxes Concurrent With Discontinuance, Sale, or Transfer; Failure to Give Notice.

Section 48-9-7 - Discontinuance, Sale, or Transfer of Distributor’s Operations; Notice to Commissioner; Payment of Taxes Concurrent With Discontinuance, Sale, or Transfer; Failure to Give Notice.Section 48-9-7 - Discontinuance, Sale, or Transfer of Distributor’s Operations; Notice to Commissioner; Payment of Taxes Concurrent With Discontinuance, Sale, or Transfer; Failure to Give Notice.

Section 48-9-6 - Licensing of Sellers and Consumers of Aviation Gasoline as Aviation Gasoline Dealers; Application; Contents; Filing Fee; Validity and Nonassignability of License.Section 48-9-8 - [effective Until January 1, 2027] Tax Reports From Distributors; Payments; Business Records of Distributors, Resellers, and Retailers; Inspection; Dyed Fuel Oil Notices.

(a) When any distributor ceases his operations or has a change in legal entity, the distributor shall notify the commissioner in writing at least ten days prior to the discontinuance, sale, or transfer of the operations. The notice shall give the date of discontinuance, sale, or transfer and shall give the name of the entity acquiring the operations. All taxes, penalties, and interest due and payable under this article shall be paid concurrently with the discontinuance, sale, or transfer of the operations.

(b) Failure to give the notice required by this Code section shall make the purchaser or transferee liable to the state for all taxes, penalties, and interest due, but only to the extent of the value of the assets acquired from the distributor.

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