History. Code 1981, § 48-8-109.3 , enacted by Ga. L. 2015, p. 217, § 2/HB 215.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 2A - Homestead Option Sales and Use Tax (Host)
Part 2 - Equalized Homestead Option Sales Tax
§ 48-8-109.2. Referendum on Suspension of Taxation
§ 48-8-109.3. Creation of Special Districts; Application of Tax
§ 48-8-109.4. Role of Election Superintendent
§ 48-8-109.5. Administration and Collection of Tax; Disbursement of Tax
§ 48-8-109.6. Taxation From Other Jurisdiction; Calculations
§ 48-8-109.7. Referendum on Discontinuation of Taxation; Ballot
§ 48-8-109.8. Sales Outside of Jurisdiction
§ 48-8-109.9. “Building and Construction Materials” Defined; Exemption