History. Code 1981, § 48-13-116 , enacted by Ga. L. 2012, p. 257, § 5-4/HB 386; Ga. L. 2012, p. 954, § 5/SB 332; Ga. L. 2013, p. 787, § 5/HB 250.
Code Commission notes.
Pursuant to Code Section 28-9-3 , in 2012, the enactment of this Code section by Ga. L. 2012, p. 257, § 5-4/HB 386, was treated as impliedly repealed and superseded by Ga. L. 2012, p. 954, § 5/SB 332, due to irreconcilable conflict. See County of Butts v. Strahan, 151 Ga. 417 (1921); Keener v. McDougall, 232 Ga. 273 (1974).
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