This part shall be known and may be cited as the “Homestead Option Sales and Use Tax Act.”
History. Code 1981, § 48-8-100 , enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.
Law reviews.
For article, “Local Government Litigation: Some Pivotal Principles,” see 55 Mercer L. Rev. 1 (2003).
For survey article on local government law for the period from June 1, 2002 to May 31, 2003, see 55 Mercer L. Rev. 353 (2003).
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 2A - Homestead Option Sales and Use Tax (Host)
Part 1 - Homestead Option Sales and Use Tax
§ 48-8-103. Submission to Voters to Determine Imposition of Tax
§ 48-8-105. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property
§ 48-8-106. Submission to Voters of Question as to Whether to Discontinue Tax