Georgia Code
Article 5 - Excise Taxes on Rental Motor Vehicles
§ 48-13-93. Levy and Collection of Excise Taxes Upon Motor Vehicle Rental Charges; Expenditure of Taxes; Purpose

History. Code 1981, § 48-13-93 , enacted by Ga. L. 1996, p. 1639, § 1; Ga. L. 2016, p. 772, § 2/HB 937.

Structure 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