{"data":{"id":"us-ga/o.c.g.a.-48-8-100","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-100","heading":"Short title.","body":"This part shall be known and may be cited as the “Homestead Option Sales and Use Tax Act.”","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 2A Homestead Option Sales and Use Tax (HOST)","PART 1 Homestead Option Sales and Use Tax"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.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":"67696c18664d2d21d29953064019e0dba984551928264927d42b70f681c6206e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-97","next":"us-ga/o.c.g.a.-48-8-101"},"notice":"GroundRules: Original legal text. Not legal advice."}