{"data":{"id":"us-ga/o.c.g.a.-48-8-244.1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-244.1","heading":"Effect of special district levy on state allocation of funds under Code Section 32-5-27.","body":"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.","path":["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"],"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":"166326791fe6f2939cd383f96abaeed8b9f08481bcc836d9d93fc65d7a7a084b","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-244","next":"us-ga/o.c.g.a.-48-8-245"},"notice":"GroundRules: Original legal text. Not legal advice."}