Georgia Code
Part 1 - General Provisions
§ 48-8-3.4. Maximum Amount of Sales and Use Tax Imposed and Collected on the Maintenance, Refitting, and Repair of Any Single Boat

History. Code 1981, § 48-8-3.4 , enacted by Ga. L. 2017, p. 155, § 1/HB 125; Ga. L. 2021, p. 289, § 5-4/SB 6.
The 2021 amendment, effective July 1, 2021, substituted “2031” for “2025” at the end of subsection (d).
Editor’s notes.
Ga. L. 2021, p. 289, § 1-1/SB 6, not codified by the General Assembly, provides, in part, that: “Part V of this Act shall be known and may be cited as the ‘Georgia Economic Recovery Act of 2021.’ ”
Law reviews.
For article, “SB 6: The Review, Creation, and Extension of Georgia Tax Credits and Deductions,” see 38 Ga. St. U.L. Rev. 167, 168 (2021).

Structure Georgia Code