Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each district shall include all of the territory within the county except territory located within the boundaries of any municipality that imposes an excise tax on energy under this article.
History. Code 1981, § 48-13-111 , enacted by Ga. L. 2012, p. 257, § 5-4/HB 386.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 6 - Excise Tax on Sale or Use of Energy
§ 48-13-111. Creation of Special Districts
§ 48-13-112. Levy and Collection of Excise Tax on Sale or Use of Energy
§ 48-13-113. Notice of Meeting to Determine Levy
§ 48-13-114. Adoption of Ordinance Levying Excise Tax Within Special District
§ 48-13-116. Imposition of Excise Tax; Effective Date; Limitations
§ 48-13-118. Separate Revenue Schedule Required
§ 48-13-120. Extension of Time for Making Returns; Penalties and Interest; Failure to Make Return
§ 48-13-122. Authority to Waive Penalties
§ 48-13-123. Failure to Make Returns or Pay Full Amount of Tax; Penalties and Interest
§ 48-13-124. Willful Failure to Collect Tax; Misdemeanor; Punishment
§ 48-13-125. False or Fraudulent Return; Penalty
§ 48-13-126. Failure or Refusal to Furnish Return; Punishment
§ 48-13-127. Willful Failure to Keep Records or Open Records to Inspection; Punishment