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It is declared to be the purpose and intent of the General Assembly that: History. Code 1981, § 48-13-90 , enacted by Ga. L. 1996, p. 1639, § 1.
Structure Georgia Code
Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 5 - Excise Taxes on Rental Motor Vehicles
§ 48-13-90. Legislative Purpose and Intent
§ 48-13-91. Definitions
§ 48-13-92. Special Districts
§ 48-13-93. Levy and Collection of Excise Taxes Upon Motor Vehicle Rental Charges; Expenditure of Taxes; Purpose
§ 48-13-94. Reimbursement for Persons Collecting Tax
§ 48-13-95. Local Powers and Procedures
§ 48-13-96. Auditor’s Report
§ 48-13-97. Cash and Credit Rental Charges to Be Reported on Either Cash or Accrual Basis of Accounting