Cellular One, Inc. v. Emanuel County

This document cites

• Georgia - Anderson v. Flake
• Federal Cases - Middlesex County Sewerage Authority v. National Sea Clammers Association Joint Meeting of Essex and Union Counties v. National Sea Clammers Association City of New York v. National Sea Clammers Association Environmental Protection Agency v. National Sea Clammers Association
• Georgia - Williams v. Bear's Den, Inc.
• US - Reference Stubs - Distribution and use of proceeds; certificate specifying percentage of proceeds for each political subdivision; determination of proceeds for absent municipalities; procedure for filing certificates; effect of failure to file; renegotiation of certificate
• US - Reference Stubs - Appearance before commissioner of dealer who fails to file return or files false or fraudulent return; notice; presumption of correctness of commissioner's assessment



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• US - Reference Stubs - Authorization of commissioner to promulgate rules and regulations
• US - Reference Stubs - Administration and collection by commissioner; application; deduction to dealers
• US - Reference Stubs - Authorization of counties and municipalities to impose joint sales and use tax; rate; applicability to sales of motor fuels and food and beverages
• US - Reference Stubs - Failure by dealer to keep or to allow inspection of records under article; penalty
• US - Reference Stubs - Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect
• US - Reference Stubs - Construction of statutes generally
• US - Reference Stubs - Period of delinquency of unpaid taxes; issuance of fi. fa. for collection
• US - Reference Stubs - Furnishing of bond by chronically delinquent or defaulting dealers; amount; sale at public auction of securities for collection of taxes due; notice to dealer or depositor by mail or personal service
• US - Reference Stubs - Imposition of tax; rates; collection
• US - Reference Stubs - Collection of tax by dealer as agent of state notwithstanding constitutional or other exemptions
• US - Reference Stubs - Dealers' returns as to gross proceeds of sales and purchases; returns based on estimated tax liability; returns as to rentals or leases; granting of extensions
• US - Reference Stubs - Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; first application of moneys to taxpayers' state tax liabilities; compensation of dealers if payments not delinquent; rate
• US - Reference Stubs - Promulgation of rules and regulations by commissioner