The approval of the levy of the special district transportation sales and use tax in a special district shall not in any way diminish the percentage of funds allocated to a special district or any of the local governments within a special district under the provisions of subsection (c) of Code Section 32-5-27. The amount of funds expended in a special district shall not be decreased due to the use of proceeds from the special district transportation sales and use tax to construct transportation projects that have a high priority in the state-wide strategic transportation plan. If a special district constructs a project on the approved investment list using proceeds from the special district tax, then the state funding under subsection (c) of Code Section 32-5-27 shall not be diverted to priority projects in other special districts.
History. Code 1981, § 48-8-244.1 , enacted by Ga. L. 2010, p. 778, § 6/HB 277.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5 - Special District Transportation Sales and Use Tax (Tsplost)
Part 2 - Election, Imposition, and Procedures
§ 48-8-245. Collection of Tax; Cessation of Tax
§ 48-8-246. Collection and Administration of Tax by State Revenue Commissioner
§ 48-8-247. Remittance of Taxes
§ 48-8-248. Disbursement of Proceeds
§ 48-8-251. Citizens Review Panel; Membership; Vacancy; Recommendations; Report
§ 48-8-252. Tax Paid in Another Jurisdiction
§ 48-8-255. Authority to Promulgate Rules and Regulations
§ 48-8-256. Special District Tax Not Subject to Allocation or Balancing of State and Federal Funds