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    • Legislation USA
    • Georgia Code
    • Title 48 - Revenue and Taxation
    • Chapter 13 - Specific, Business, and Occupation Taxes
    • Article 8 - Excise Tax on For-Hire Ground Transportation
    • § 48-13-140. Definitions

    Georgia Code
    Article 8 - Excise Tax on For-Hire Ground Transportation
    § 48-13-140. Definitions

    As used in this article, the term:
    History. Code 1981, § 48-13-140 , enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.

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    Structure Georgia Code

    Georgia Code

    Title 48 - Revenue and Taxation

    Chapter 13 - Specific, Business, and Occupation Taxes

    Article 8 - Excise Tax on For-Hire Ground Transportation

    § 48-13-140. Definitions

    § 48-13-141. [Effective Until July 1, 2022] Excise Tax on For-Hire Ground Transport; Annual Adjustment; Appropriation of Proceeds for Transit Projects

    § 48-13-141. [Effective July 1, 2022] Excise Tax on For-Hire Ground Transport; Georgia Transit Trust Fund Established; Annual Adjustment

    § 48-13-142. Penalty for Violations

    § 48-13-143. Quarterly Reporting Requirement

    § 48-13-144. Rules and Regulations

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