Not later than December 15 of each year, the state revenue commissioner shall publish, on the website created pursuant to paragraph (3) of subsection (c) of Code Section 48-8-245, a simple, nontechnical report which shows for each project in the investment list approved by the director the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior years, and amounts expended in the current year with respect to each such project. The report shall also include a statement of what corrective action the commissioner of transportation and the executive director of the Atlanta-region Transit Link “ATL” Authority intend to implement with respect to each project which is underfunded or behind schedule and a statement of any surplus funds which have not been expended for a project.
History. Code 1981, § 48-8-250 , enacted by Ga. L. 2010, p. 778, § 6/HB 277; Ga. L. 2018, p. 377, § 4-13/HB 930.
Editor’s notes.
Ga. L. 2018, p. 377, § 5-1(c)/HB 930, not codified by the General Assembly, provides, in part, that: “Tax, penalty, and interest liabilities for prior taxable years shall not be affected by the passage of Part I of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of Part I of this Act.” Part I of this Act became effective January 1, 2019.
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