Georgia Code
Article 8 - Excise Tax on For-Hire Ground Transportation
§ 48-13-143. Quarterly Reporting Requirement

Each for-hire ground transport service provider shall submit a quarterly report that identifies the number of for-hire ground transport trips provided by county of origin and destination to the department, the Atlanta-region Transit Link “ATL” Authority, and the Department of Transportation. All such reports shall be treated as confidential and shall not be subject to Article 4 of Chapter 18 of Title 50, relating to open records.
History. Code 1981, § 48-13-143 , 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