History. Code 1981, § 48-8-269.25 , enacted by Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2017, p. 774, § 48/HB 323.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.997, was redesignated as Code Section 48-8-269.25.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5A - Special District Mass Transportation Sales and Use Tax
Part 3 - Metropolitan Municipality Special Districts
§ 48-8-269.23. Transportation Special Purpose Local Option Sales and Use Tax
§ 48-8-269.25. Procedures, Conditions, and Limitations for Imposition of Tax
§ 48-8-269.26. Administration and Collection by Commissioner
§ 48-8-269.27. Remission of Taxes Collected; Location of Each Retail Establishment
§ 48-8-269.28. Disbursement of Tax Proceeds
§ 48-8-269.29. Allocation or Balancing of State and Federal Funds
§ 48-8-269.31. Credit for Taxes Paid in Another Tax Jurisdiction
§ 48-8-269.33. Rules and Regulations
§ 48-8-269.34. Tax Authorized in Addition to Other Local Sales and Use Taxes