As soon as practicable after the rapid transit sales and use tax monies collected
under this article have been paid into the state treasury, in any month for the preceding
month, the director of the fiscal division of the department of administrative services
shall draw his warrant on the state treasury in the proper amount due the county in
favor of the Metropolitan Atlanta Rapid Transit Authority (authority), which payment
the authority shall credit to the county in the appropriate amount and which payment
shall be charged to the account of the county under the special fund described above
in section 74-72. Any errors made in any such payments or any adjustments otherwise necessary, whether
attributable to refunds to taxpayers or by some other fact, shall be corrected, and
adjustments shall be made in such payments for the next month or subsequent months.
The amount due the county shall be reduced by the amount of costs incurred by the
department of revenue in the administration and collection of the rapid transit sales
and use tax. The amount of costs of the department shall be certified by the state
revenue commissioner to the director of the fiscal division of the department of administrative
services who shall deduct such amount from the amount due to the county. The amount
deducted shall be deposited by the director of the fiscal division of the department
of administrative services in the state treasury to the credit of the general fund.
(91-RM-294, § 5(art. II, § 3), 7-3-91)
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