Georgia Code
Article 12 - Street, Suburban, and Interurban Railroads
§ 46-8-338. Tax Exemption for Property and Capital Stock of Street, Suburban, or Interurban Railroad Companies With Tracks and Appurtenances Extended Into Adjoining State

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.
History. Ga. L. 1902, p. 69, § 2; Civil Code 1910, § 2604; Code 1933, § 94-1012.

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