O.C.G.A. § 48-5A-5: Retention of funds for administrative costs.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5A Special Assessment of Forest Land Conservation Use Property
Pursuant to Article VII, Section I, Paragraph III(f) of the Constitution, the commissioner shall deduct and retain an amount equal to 3 percent of an assistance grant upon distribution of such assistance grant to a county, municipality, or county or independent school district as an administrative fee to provide for the costs of administering Article 13 of Chapter 5 of this title.
Collected 2026-09-17T19:34:57Z. Source file · JSON