{"data":{"id":"us-ga/o.c.g.a.-46-8-338","jurisdiction":"us-ga","citation":"O.C.G.A. § 46-8-338","heading":"Tax exemption for property and capital stock of street, suburban, or interurban railroad companies with tracks and appurtenances extended into adjoining state.","body":"Any company that extends its railroad into an adjoining state shall not be required to pay to this state or to any county or municipality herein any taxes with respect to so much of the property or capital stock of such company as is situated or employed in the adjoining state.","path":["TITLE 46 Public Utilities and Public Transportation","CHAPTER 8 Railroad Companies","Article 12 Street, Suburban, and Interurban Railroads"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.46.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"c64ba39dcb3c786b960c1411f09c7bd22838e45bddb8d22806d52e1f1d29b470","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-46-8-337","next":"us-ga/o.c.g.a.-46-8-339"},"notice":"GroundRules: Original legal text. Not legal advice."}