{"data":{"id":"us-ga/o.c.g.a.-48-8-101.1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-101.1","heading":"Equal distribution of homestead option sales and use tax among counties and municipalities.","body":"It is the intent of the General Assembly that the proceeds of the homestead option sales and use tax be distributed equitably to the counties and qualified municipalities such that the residents of a new incorporated municipality will continue to receive a benefit from that tax substantially equal to the benefit they would have received if the area covered by the municipality had not incorporated. The provisions of this part shall be liberally construed to effectuate such intent.","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":"5b7dce4959904f9c28fdd17e806e47301ffeacaf43be5a36a9532fcc49470b84","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-101","next":"us-ga/o.c.g.a.-48-8-102"},"notice":"GroundRules: Original legal text. Not legal advice."}