Georgia Code
Article 11 - Ad Valorem Taxation of Public Utilities
§ 48-5-519. Taxation of Railroad Equipment Companies Doing Business in State; Exemption of Railroad Company Operating Railroad; Collecting and Remitting Taxes; Execution for Failure to Make Return

History. Ga. L. 1927, p. 99, § 9; Code 1933, § 92-2606; Ga. L. 1935, p. 11, § 9; Code 1933, § 91A-2209, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 1735, § 1; Ga. L. 1980, p. 1737, § 1; Ga. L. 1981, p. 1857, §§ 20, 21; Ga. L. 1988, p. 1568, § 9; Ga. L. 1990, p. 1337, § 4; Ga. L. 2012, p. 318, § 7/HB 100.
Editor’s notes.
Ga. L. 1988, p. 1568, § 15, not codified by the General Assembly, provided that the Act “shall apply to all tax years beginning on or after January 1, 1989.”
Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provides that: “Sections 1 through 14 of this Act shall become effective on January 1, 2013, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case.

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