History. Ga. L. 1937-38, Ex. Sess., p. 156, § 2; Ga. L. 1949, p. 1050, § 1; Ga. L. 1973, p. 924, § 3; Ga. L. 1976, p. 405, § 1; Code 1933, § 91A-3303, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1350, § 8; Ga. L. 1984, p. 22, § 48; Ga. L. 1988, p. 13, § 48; Ga. L. 1996, p. 181, § 4; Ga. L. 2000, p. 1445, § 3.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2000, “Code Section 48-7-29.7” was substituted for “Code Section 48-7-29.4” at the end of subsection (e).
Editor’s notes.
Ga. L. 1983, p. 1350, § 15, effective January 1, 1984, not codified by the General Assembly, provides that should subsection (e) of Code Section 48-6-93 or paragraph (11) of subsection (b) of Code Section 48-7-21 be declared invalid or unconstitutional, it is the intent of the General Assembly that the entire Act be held invalid and the method of taxation affected by the Act revert to the method in effect prior to January 1, 1984.
Ga. L. 1996, p. 181, § 10, not codified by the General Assembly, provides for a study and report by the state revenue commissioner regarding the effect of the Act on revenue received by the state, counties, and cities in 1997 and 1998 from the tax imposed by Article 4 of Chapter 6 of Title 48 of the Code.
Ga. L. 2000, p. 1445, § 5, not codified by the General Assembly, provided in part that the Act shall be applicable to all taxable years beginning on or after January 1, 2001.
Law reviews.
For article, “Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government,” see 28 Ga. St. U. L. Rev. 217 (2011).