History. Code 1981, § 48-8-144 , enacted by Ga. L. 2008, p. 167, § 1/HB 1065.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2008, “of the Constitution” was inserted in paragraph (a)(2).
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