Georgia Code
Chapter 13 - Specific, Business, and Occupation Taxes
Article 8 - Excise Tax on For-Hire Ground Transportation

§ 48-13-140. Definitions - As used in this article, the term: History. Code 1981,...

§ 48-13-141. [Effective Until July 1, 2022] Excise Tax on For-Hire Ground Transport; Annual Adjustment; Appropriation of Proceeds for Transit Projects - History. Code 1981, § 48-13-141 , enacted by Ga. L....

§ 48-13-141. [Effective July 1, 2022] Excise Tax on For-Hire Ground Transport; Georgia Transit Trust Fund Established; Annual Adjustment - (a.1) (1) (A) There shall be established a Georgia Transit...

§ 48-13-142. Penalty for Violations - Any for-hire ground transport service provider that knowingly and willfully...

§ 48-13-143. Quarterly Reporting Requirement - Each for-hire ground transport service provider shall submit a quarterly...

§ 48-13-144. Rules and Regulations - The department is authorized to adopt rules and regulations necessary...