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- O.C.G.A. § 48-8-260 · Definitions.
- O.C.G.A. § 48-8-261 · Creation of special districts; imposition of taxes.
- O.C.G.A. § 48-8-262 · Notice; agreement memorializing levy and rate of tax; rate; resolution required.
- O.C.G.A. § 48-8-263 · Ballot question; expenses of election; resubmission of question; general obligation debt.
- O.C.G.A. § 48-8-264 · Timing of tax.
- O.C.G.A. § 48-8-264.1 · Time for holding referendums imposing taxation.
- O.C.G.A. § 48-8-265 · Administration and collection of tax.
- O.C.G.A. § 48-8-266 · Required information on sales tax return.
- O.C.G.A. § 48-8-267 · Procedure for disbursement of proceeds from taxation.
- O.C.G.A. § 48-8-268 · Impact of tax upon other funding and budgeting considerations.
- O.C.G.A. § 48-8-269 · Exemption from taxation.
- O.C.G.A. § 48-8-269.1 · Credit for other taxes paid in calculating taxes due.
- O.C.G.A. § 48-8-269.2 · Delivery outside of geographical area.
- O.C.G.A. § 48-8-269.3 · Commissioner’s authority to promulgate rules and regulations.
- O.C.G.A. § 48-8-269.4 · Impact on other taxes.
- O.C.G.A. § 48-8-269.5 · Accounting required; record-keeping requirements.
- O.C.G.A. § 48-8-269.6 · Annual publication of report.
- O.C.G.A. § 48-8-269.7 · Levy of a tax for transportation purposes in metropolitan county special districts.
- O.C.G.A. § 48-8-269.8 · Part of metropolitan county special district outside boundaries of metropolitan municipality special district.
- O.C.G.A. § 48-8-269.9 · Ballot measure.
- O.C.G.A. § 48-8-269.10 · Procedures, conditions, and limitations for imposition of tax.
- O.C.G.A. § 48-8-269.11 · Administration and collection by commissioner.
- O.C.G.A. § 48-8-269.12 · Remission of taxes collected; location of each retail establishment.
- O.C.G.A. § 48-8-269.13 · Disbursement of proceeds.
- O.C.G.A. § 48-8-269.14 · Allocation or balancing of state and federal funds.
- O.C.G.A. § 48-8-269.15 · Tax imposed.
- O.C.G.A. § 48-8-269.16 · Credit for taxes paid in another tax jurisdiction.
- O.C.G.A. § 48-8-269.17 · No tax upon sale of tangible personal property ordered and delivered outside tax jurisdiction under certain conditions.
- O.C.G.A. § 48-8-269.18 · Rules and regulations.
- O.C.G.A. § 48-8-269.19 · Tax authorized in addition to other local sales and use taxes.
- O.C.G.A. § 48-8-269.20 · Proceeds to be used exclusively for transportation purposes; general obligation debt; intergovernmental agreement; resolution.
- O.C.G.A. § 48-8-269.21 · Publication of nontechnical report showing costs and expenditures for each purpose for which tax imposed.
- O.C.G.A. § 48-8-269.22 · Creation of 159 special districts conterminous with geographical boundary of each county; applicability.
- O.C.G.A. § 48-8-269.23 · Transportation special purpose local option sales and use tax.
- O.C.G.A. § 48-8-269.24 · Ballot measure.
- O.C.G.A. § 48-8-269.25 · Procedures, conditions, and limitations for imposition of tax.
- O.C.G.A. § 48-8-269.26 · Administration and collection by commissioner.
- O.C.G.A. § 48-8-269.27 · Remission of taxes collected; location of each retail establishment.
- O.C.G.A. § 48-8-269.28 · Disbursement of tax proceeds.
- O.C.G.A. § 48-8-269.29 · Allocation or balancing of state and federal funds.
- O.C.G.A. § 48-8-269.30 · Tax imposed.
- O.C.G.A. § 48-8-269.31 · Credit for taxes paid in another tax jurisdiction.
- O.C.G.A. § 48-8-269.32 · No tax upon sale of tangible personal property ordered and delivered outside tax jurisdiction under certain conditions.
- O.C.G.A. § 48-8-269.33 · Rules and regulations.
- O.C.G.A. § 48-8-269.34 · Tax authorized in addition to other local sales and use taxes.
- O.C.G.A. § 48-8-269.35 · Proceeds to be used exclusively for transportation purposes; general obligation debt; resolution.
- O.C.G.A. § 48-8-269.36 · Publication of nontechnical report showing costs and expenditures for each purpose for which tax imposed.
- O.C.G.A. § 48-8-269.40 · Definitions.
- O.C.G.A. § 48-8-269.41 · Transit special purpose local option sales and use tax.
- O.C.G.A. § 48-8-269.42 · Referendum on taxes; impact of passage of resolution.
- O.C.G.A. § 48-8-269.43 · Notice for the referendum; meeting; requirements for intergovernmental agreements; requirements for resolutions; unanimous approval.
- O.C.G.A. § 48-8-269.44 · Ballot language; conduct of election; impact of approval or rejection of question.
- O.C.G.A. § 48-8-269.45 · Notice to local officials; approval or denial of projects; requirements for resolution.
- O.C.G.A. § 48-8-269.46 · Ballot form for imposition of tax for transit projects; conduct of election; impact of approval or rejection of question.
- O.C.G.A. § 48-8-269.47 · Tax rate; procedure for imposition of tax.
- O.C.G.A. § 48-8-269.48 · Administration and collection of tax.
- O.C.G.A. § 48-8-269.49 · Sales tax return; requirements.
- O.C.G.A. § 48-8-269.50 · Disbursement of proceeds.
- O.C.G.A. § 48-8-269.51 · Allocation or balancing of funds.
- O.C.G.A. § 48-8-269.52 · Exemption from taxation.
- O.C.G.A. § 48-8-269.53 · Tax credits.
- O.C.G.A. § 48-8-269.54 · Purchases outside geographical area.
- O.C.G.A. § 48-8-269.55 · Regulatory authority.
- O.C.G.A. § 48-8-269.56 · Provisions create additional tax.
- O.C.G.A. § 48-8-269.57 · Exclusive use of tax proceeds; audits; payment of debt.
- O.C.G.A. § 48-8-269.58 · Annual reporting to public via newspaper.
- O.C.G.A. § 48-8-270 · Short title.
- O.C.G.A. § 48-8-271 · Definitions.
- O.C.G.A. § 48-8-272 · Purpose of article; legislative findings.
- O.C.G.A. § 48-8-273 · Tourism attractions agreements; execution; 10-year term; sales and use tax refund; administrative regulations.
- O.C.G.A. § 48-8-274 · Standards for filing tourism attraction project applications; analysis of projects by independent consultants; conditions of eligibility and approval.
- O.C.G.A. § 48-8-275 · Authority of Department of Community Affairs to enter into agreements with approved companies; required terms and provisions of agreements.
- O.C.G.A. § 48-8-276 · Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement.
- O.C.G.A. § 48-8-277 · Transfer of rights, duties, and obligations to successor company.
- O.C.G.A. § 48-8-278 · [Repealed] Article inapplicable to sales tax levied for educational purposes.
- O.C.G.A. § 48-9-1 · Short title.
- O.C.G.A. § 48-9-2 · Definitions.
- O.C.G.A. § 48-9-3 · Levy of excise tax; rate; taxation of motor fuels not commonly sold or measured by gallon; rate; prohibition of tax on motor fuel by political subdivisions; exception; exempted sales.
- O.C.G.A. § 48-9-4 · Requirement of distributor’s license; validity and nonassignability; application; procedure; contents; filing fee; bond; amount; conditions; release and discharge of surety.
- O.C.G.A. § 48-9-5 · Licensing as distributors of fuel oils, compressed petroleum gas, or special fuel persons having both highway and nonhighway use of such fuel and resellers; purchases of such fuel by licensees exempt.
- O.C.G.A. § 48-9-6 · Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license.
- O.C.G.A. § 48-9-7 · Discontinuance, sale, or transfer of distributor’s operations; notice to commissioner; time; contents; payment of taxes concurrent with discontinuance, sale, or transfer; effect of failure to give notice.
- O.C.G.A. § 48-9-8 · Tax reports from distributors; quarterly or annual; contents; payment; time; business records of distributors, resellers, and retailers; inspection; dyed fuel oil notices.
- O.C.G.A. § 48-9-9 · Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers.
- O.C.G.A. § 48-9-10 · Refunds of motor fuel taxes, in general; application for refund permit; contents; refunds to persons using gasoline for agricultural purposes; amount; retailers; separate claims; amount; interest.
- O.C.G.A. § 48-9-10.1 · Refunds of sales and use taxes to credit card issuers.
- O.C.G.A. § 48-9-11 · Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty.
- O.C.G.A. § 48-9-12 · Powers of the commissioner; notice of cancellation of license; retention of bonds; public inspection of records; assessment based on commissioner’s estimate; agreements for time extension; list of licensed distributors.
- O.C.G.A. § 48-9-13 · Assessments of deficiencies; time limits; timely return; false or fraudulent return; no return; filing of statement by sheriff, receiver, or other officer upon sale of distributor’s property; contents.
- O.C.G.A. § 48-9-14 · [Reserved] Second motor fuel tax; rate; exemptions; applicability of Article 1 of Chapter 8 of this title.
- O.C.G.A. § 48-9-15 · Officers required to assist in enforcing article; powers.
- O.C.G.A. § 48-9-16 · Penalties and interest; untimely return; failure to pay; false or fraudulent returns; failure to file returns; dyed fuel oil violations.
- O.C.G.A. § 48-9-17 · Violations of article; penalties.
- O.C.G.A. § 48-9-18 · Operation without distributor’s license; assessment of penalty in lieu of taxes.
- O.C.G.A. § 48-9-19 · Cooperative agreements with other states.
- O.C.G.A. § 48-9-20 · [Repealed] Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax.
- O.C.G.A. § 48-9-30 · Definitions.
- O.C.G.A. § 48-9-31 · Road tax on motor carriers; rate; basis of calculation; additional tax.
- O.C.G.A. § 48-9-32 · Payment of road tax; time; calculation on amount of motor fuel used in state; formula.
- O.C.G.A. § 48-9-33 · Reports of motor carriers; time; exemption.