As used in this article, the term:
History. Code 1981, § 48-8-200 , enacted by Ga. L. 2004, p. 69, § 7; Ga. L. 2010, p. 662, § 28/HB 1221; Ga. L. 2021, p. 654, § 1/HB 160.
The 2021 amendment, effective May 10, 2021, inserted a colon following “means” near the beginning of paragraph (3), added the subparagraph (3)(A) designation, in subparagraph (3)(A), substituted “A” for “a” at the beginning and added “; or” at the end, and added subparagraph (3)(B).
Law reviews.
For article on the 2004 amendment of this Code section, see 21 Georgia St. U.L. Rev. 226 (2004).
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 4 - Water and Sewer Projects and Costs Tax (Most)
§ 48-8-203. Imposition of Tax Following Approval; Termination of Tax
§ 48-8-204. Administration and Collection of Tax; Deduction
§ 48-8-206. Disbursement of Proceeds
§ 48-8-208. No Tax on Products Ordered and Delivered Outside Geographical Area of Municipality
§ 48-8-209. No Tax on Construction Materials Included in Bid Prior to Approval of Additional Tax
§ 48-8-210. Commissioner Authorized to Issue Rules and Regulations