This part is enacted pursuant to the authority of Article VIII, Section VI, Paragraph IV of the Constitution of Georgia and it is the intent of the General Assembly in the enactment of this part to further define and implement such provision of the Constitution.
History. Code 1981, § 48-8-140 , enacted by Ga. L. 1996, p. 1643, § 5; Ga. L. 1997, p. 157, §§ 2, 3.
Editor’s notes.
The catchline for this Code section is set out above to better reflect the statutory provisions.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 3 - County Sales and Use Taxes
Part 2 - Sales Tax for Educational Purposes (Esplost)
§ 48-8-140. Authority for and Legislative Intent of Part
§ 48-8-141. Manner of Imposition of Tax; Report; Rate
§ 48-8-143. Distribution of Sales Tax for Educational Purposes
§ 48-8-144. Local Charter Schools and State Chartered Special Schools as Capital Outlay Project