The proceeds of the tax collected by the commissioner in each municipality under this article shall be disbursed as soon as practicable after collection as follows:
History. Code 1981, § 48-8-206 , enacted by Ga. L. 2004, p. 69, § 7; Ga. L. 2005, p. 60, § 48/HB 95.
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