A railroad company operating a railroad lying wholly within this state or lying partly in this state and partly in another state shall be taxed as to the rolling stock of the company and other personal property appurtenant to the rolling stock, which is not permanently located in any of the states through which the railroad passes, on as much of the whole value of the rolling stock and personal property as the length of the railroad in this state bears to the whole length of the railroad, without regard to the location of the head office of the railroad company.
History. Ga. L. 1882-83, p. 42, § 1; Civil Code 1895, § 779; Civil Code 1910, § 1031; Code 1933, § 92-2601; Code 1933, § 91A-2210, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 1737, § 2.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 11 - Ad Valorem Taxation of Public Utilities
§ 48-5-512. Issuance of Execution for Failure to File Return
§ 48-5-513. Penalty for Failure to File Return and Pay Tax; Revocation of Charter
§ 48-5-515. Availability of Returns and Tax Documents for Public Inspection