Georgia Code
Chapter 8 - Sales and Use Taxes
Article 5 - Special District Transportation Sales and Use Tax (Tsplost)

Part 1 - In General

§ 48-8-240. Findings; Purpose - The local governments of the State of Georgia are of...

§ 48-8-241. Creation of Special Districts; Tax Rate - The tax imposed pursuant to this article shall only be...

§ 48-8-242. Definitions - As used in this article, the term: Any cost, obligation,...

§ 48-8-243. Criteria for Development of Investment List of Projects and Programs; Report; Gridlock - If a roundtable does not approve the original draft investment...

Part 2 - Election, Imposition, and Procedures

§ 48-8-244. Election; Ballot - Click to view “( ) YES Shall County’s transportation system...

§ 48-8-244.1. Effect of Special District Levy on State Allocation of Funds Under Code Section 32-5-27 - The approval of the levy of the special district transportation...

§ 48-8-245. Collection of Tax; Cessation of Tax - History. Code 1981, § 48-8-245 , enacted by Ga. L....

§ 48-8-246. Collection and Administration of Tax by State Revenue Commissioner - A tax levied pursuant to this article shall be exclusively...

§ 48-8-247. Remittance of Taxes - Each sales tax return remitting taxes collected under this article...

§ 48-8-248. Disbursement of Proceeds - The proceeds of the tax collected by the state revenue...

§ 48-8-249. Use of Proceeds Within Special District Exclusively for Projects on Approved Investment List; Contracts - Upon entering into contracts with the Department of Transportation or...

§ 48-8-250. Report - Not later than December 15 of each year, the state...

§ 48-8-251. Citizens Review Panel; Membership; Vacancy; Recommendations; Report - History. Code 1981, § 48-8-251 , enacted by Ga. L....

§ 48-8-252. Tax Paid in Another Jurisdiction - Where a special district transportation sales and use tax under...

§ 48-8-253. Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery - No tax provided for in this article shall be imposed...

§ 48-8-254. “Building and Construction Materials” Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials - History. Code 1981, § 48-8-254 , enacted by Ga. L....

§ 48-8-255. Authority to Promulgate Rules and Regulations - Subject to the approval of the House and Senate Transportation...

§ 48-8-256. Special District Tax Not Subject to Allocation or Balancing of State and Federal Funds - The tax authorized by this article shall not be subject...