Georgia Code
Article 6 - Municipal Taxation
§ 48-5-355. Exemption From Municipal Tax or License Fee of Certain Goods Purchased in Carload Lots for Distribution Among Several Purchasers

Any one or more persons purchasing guano, meats, meal, flour, bran, cottonseed, or cottonseed meal and hulls in carload lots shall be entitled, upon delivery of the car and the surrender of the bill of lading, to apportion the shipment or shipments between or among themselves without the payment of a special tax or license fee to any municipality as dealers or distributors of the goods or merchandise when:
History. Ga. L. 1914, p. 147, § 1; Code 1933, § 92-4106; Code 1933, § 91A-1505, enacted by Ga. L. 1978, p. 309, § 2.
Cross references.
Warehouse receipts, bills of lading, and other documents of title, T. 11, A. 7.

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