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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-8-244.1: Effect of special district levy on state allocation of funds under Code Section 32-5-27.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 8 Sales and Use Taxes
  3. Article 5 Special District Transportation Sales and Use Tax (TSPLOST)
  4. PART 2 Election, Imposition, and Procedures

The approval of the levy of the special district transportation sales and use tax in a special district shall not in any way diminish the percentage of funds allocated to a special district or any of the local governments within a special district under the provisions of subsection (c) of Code Section 32-5-27. The amount of funds expended in a special district shall not be decreased due to the use of proceeds from the special district transportation sales and use tax to construct transportation projects that have a high priority in the state-wide strategic transportation plan. If a special district constructs a project on the approved investment list using proceeds from the special district tax, then the state funding under subsection (c) of Code Section 32-5-27 shall not be diverted to priority projects in other special districts.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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