History. Code 1981, § 48-8-251 , 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