Georgia Code
Part 3 - Revised Homestead Option Sales and Use Tax
§ 48-8-109.19. Administration and Collection of Taxes; Disbursement of Tax Proceeds; Form to Collect Ad Valorem Tax

If any municipality is located partially in the special district, then only that portion so located shall be considered in the calculations contained in this subsection.
History. Code 1981, § 48-8-109.19 , enacted by Ga. L. 2020, p. 674, § 1/HB 1102.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 8 - Sales and Use Taxes

Article 2A - Homestead Option Sales and Use Tax (Host)

Part 3 - Revised Homestead Option Sales and Use Tax

§ 48-8-109.15. Short Title

§ 48-8-109.16. Approval by Electorate of Sales and Use Taxes Authorized by This Part

§ 48-8-109.17. Creation of Special Districts; Imposition of Local Sales and Use Tax Within Special District

§ 48-8-109.18. Petition; Call for Election; Publication of Date and Purpose of Election; Ballot Question; Conduct of Election; Approval of Taxes in Referendum Election; Adoption of Resolution

§ 48-8-109.19. Administration and Collection of Taxes; Disbursement of Tax Proceeds; Form to Collect Ad Valorem Tax

§ 48-8-109.20. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property

§ 48-8-109.21. Referendum Election to Decide Imposition of Tax; Procedure

§ 48-8-109.22. Property Ordered by and Delivered to Purchaser at Point Outside Geographical Area of Special District in Which Tax Imposed

§ 48-8-109.23. Building and Construction Materials

§ 48-8-109.24. Rules and Regulations