Georgia Code
Article 1 - General Provisions
§ 48-5-5. Acquisition of Situs by Foreign Merchandise in Transit

History. Ga. L. 1969, p. 980, §§ 1, 2; Code 1933, § 91A-1006, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 716, § 2; Ga. L. 1998, p. 124, § 1.
Editor’s notes.
Ga. L. 1998, p. 124, § 4, not codified by the General Assembly, provides that the amendment to this Code section is applicable to all taxable years beginning on or after January 1, 1999.
Law reviews.
For article discussing tax exemptions and deductions as incentives for establishment of foreign business in Georgia, see 27 Mercer L. Rev. 629 (1976).
For article, “Freeport Exemption from Property Taxes for Inventory Stored in Georgia But Destined for Shipment Out-of-State,” see 28 Ga. St. B. J. 108 (1991).

Structure Georgia Code