History. Code 1981, § 48-8-203 , enacted by Ga. L. 2004, p. 69, § 7; Ga. L. 2010, p. 662, § 30/HB 1221; Ga. L. 2010, p. 1163, § 6/HB 1069; Ga. L. 2018, p. 347, § 1/HB 929; Ga. L. 2020, p. 493, § 48/SB 429.
The 2020 amendment, effective July 29, 2020, part of an Act to revise, modernize, and correct the Code, revised punctuation in the second sentence of paragraph (c)(2).
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