Georgia Code
Chapter 13 - Specific, Business, and Occupation Taxes
Article 5 - Excise Taxes on Rental Motor Vehicles

§ 48-13-90. Legislative Purpose and Intent - It is declared to be the purpose and intent of...

§ 48-13-91. Definitions - As used in this article, the term: History. Code 1981,...

§ 48-13-92. Special Districts - Pursuant to the authority granted by Article IX, Section II,...

§ 48-13-93. Levy and Collection of Excise Taxes Upon Motor Vehicle Rental Charges; Expenditure of Taxes; Purpose - History. Code 1981, § 48-13-93 , enacted by Ga. L....

§ 48-13-94. Reimbursement for Persons Collecting Tax - Each person collecting the tax authorized by this article shall...

§ 48-13-95. Local Powers and Procedures - The manner of imposition, payment, and collection of the tax...

§ 48-13-96. Auditor’s Report - As a part of the audit report required under Code...

§ 48-13-97. Cash and Credit Rental Charges to Be Reported on Either Cash or Accrual Basis of Accounting - History. Code 1981, § 48-13-97 , enacted by Ga. L....