History. Ga. L. 1903, p. 18, §§ 1-3; Civil Code 1910, §§ 1025, 1026, 1030; Ga. L. 1919, p. 288, §§ 132-134; Code 1933, §§ 92-2310, 92-2311, 92-2312; Code 1933, § 91A-1806, enacted by Ga. L. 1978, p. 309, § 2.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
§ 48-5-420. “Special Franchise” Defined
§ 48-5-421. Taxation of Unenumerated Franchises
§ 48-5-421.1. Certain Property Projects Shall Not Constitute Special Franchises
§ 48-5-422. Returns to Commissioner; Effect of Filing Certified Copy of Authorization of Franchise
§ 48-5-423. Ascertainment of Valuations of Special Franchises; Levy and Collection of Tax
§ 48-5-425. Deductions From Special Franchise Tax Due Any County, Municipality, or School District