GroundRules
O.C.G.A. § 48-8-248: Disbursement of proceeds.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 8 Sales and Use Taxes
- Article 5 Special District Transportation Sales and Use Tax (TSPLOST)
- PART 2 Election, Imposition, and Procedures
The proceeds of the tax collected by the state revenue commissioner in each special district under this article shall be disbursed as soon as practicable after collection to the Georgia State Financing and Investment Commission to be maintained in a trust fund and administered by the commission on behalf of the special district imposing the tax. Such proceeds for each special district shall be kept separate from other funds of the commission and shall not in any manner be commingled with other funds of the commission.
Collected 2026-09-17T19:34:57Z. Source file · JSON