The net proceeds of the sales tax for educational purposes shall be distributed in the manner provided under Article VIII, Section VI, Paragraph IV(g) of the Constitution unless another distribution formula is provided for by the enactment of a local Act. Any such local Act providing for an alternate distribution formula shall not be amended during the time period for which the tax was imposed.
History. Code 1981, § 48-8-143 , enacted by Ga. L. 1998, p. 591, § 1.
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