History. Code 1981, § 48-8-118 , enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2013, p. 141, § 48/HB 79.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 3 - County Sales and Use Taxes
Part 1 - County Special Purpose Local Option Sales Tax (Splost)
§ 48-8-111.1. Application of Part to Consolidated Government
§ 48-8-112. Effective Date of Tax; Termination of Tax; Limitation on Taxation; Continuation of Tax
§ 48-8-113. Administration and Collection by Commissioner; Application; Deduction to Dealers
§ 48-8-114. Sales Tax Return Requirements
§ 48-8-115. Disbursement of Tax Proceeds
§ 48-8-119. Promulgation of Rules and Regulations by Commissioner
§ 48-8-120. Effect of Other Local Sales and Use Taxes on Imposition of Tax
§ 48-8-121. Use of Proceeds; Issuance of General Obligation Debt