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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES |
| Article 1. GENERAL PROVISIONS |
| Article 2. NONRESIDENT CONTRACTORS |
| Article 3. EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS |
| Article 4. CORPORATE NET WORTH TAX |
| Article 5. EXCISE TAXES ON RENTAL MOTOR VEHICLES |
| Article 6. EXCISE TAX ON SALE OR USE OF ENERGY |
REFS & ANNOS
TITLE 48 Chapter 13 NOTE
RESEARCH REFERENCES
ALR. --Liability for license fee or occupation tax of one who has conducted business without required license or payment, 5 ALR 1312; 107 ALR 652.
Validity of privilege or occupation tax on business of severing natural resources from soil, 32 ALR 827; 52 ALR 187; 60 ALR 101.
Power to lay privilege tax on occupation or business of selling or manufacturing product which is itself exempt from tax, 56 ALR 498.
Rights as between dealer or manufacturer and taxing authorities in respect of taxes and license fees illegally received or collected, 93 ALR 1485; 119 ALR 542.
Constitutionality of statute regulating or imposing tax or license fee upon newspapers or magazines, 110 ALR 327.
Intoxicating liquor business as subject to a tax imposed generally on occupations or business, 117 ALR 686.
Reasonableness of fee required of places where food is served for consumption upon the premises, and basis for fixing amount, 117 ALR 1319.
Occupation or license tax upon business or activities that are in violation of law, 118 ALR 827.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 ALR 1011.
Deductibility of other taxes or fees in computing excise or license taxes, 148 ALR 263; 174 ALR 1263.
Validity, construction, and application of statutes or ordinances prohibiting or regulating automatic vending machines, 151 ALR 1195.
Payment of taxes to prevent closing of, or interference with, business as involuntary so as to permit recovery, 80 ALR2d 1040.
Single or isolated transactions as falling within provisions of commercial or occupational licensing requirements, 93 ALR2d 90.
Validity and construction of license tax or fee, or business privilege or occupational tax, on persons renting or leasing out real estate, 93 ALR2d 1136.
Exemption of agricultural activities or occupations from business or occupation license or tax, 38 ALR4th 1074.
Validity of state or municipal tax or license fee upon occupation of practicing law, 50 ALR4th 467.
ALR. --Liability for license fee or occupation tax of one who has conducted business without required license or payment, 5 ALR 1312; 107 ALR 652.
Validity of privilege or occupation tax on business of severing natural resources from soil, 32 ALR 827; 52 ALR 187; 60 ALR 101.
Power to lay privilege tax on occupation or business of selling or manufacturing product which is itself exempt from tax, 56 ALR 498.
Rights as between dealer or manufacturer and taxing authorities in respect of taxes and license fees illegally received or collected, 93 ALR 1485; 119 ALR 542.
Constitutionality of statute regulating or imposing tax or license fee upon newspapers or magazines, 110 ALR 327.
Intoxicating liquor business as subject to a tax imposed generally on occupations or business, 117 ALR 686.
Reasonableness of fee required of places where food is served for consumption upon the premises, and basis for fixing amount, 117 ALR 1319.
Occupation or license tax upon business or activities that are in violation of law, 118 ALR 827.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 ALR 1011.
Deductibility of other taxes or fees in computing excise or license taxes, 148 ALR 263; 174 ALR 1263.
Validity, construction, and application of statutes or ordinances prohibiting or regulating automatic vending machines, 151 ALR 1195.
Payment of taxes to prevent closing of, or interference with, business as involuntary so as to permit recovery, 80 ALR2d 1040.
Single or isolated transactions as falling within provisions of commercial or occupational licensing requirements, 93 ALR2d 90.
Validity and construction of license tax or fee, or business privilege or occupational tax, on persons renting or leasing out real estate, 93 ALR2d 1136.
Exemption of agricultural activities or occupations from business or occupation license or tax, 38 ALR4th 1074.
Validity of state or municipal tax or license fee upon occupation of practicing law, 50 ALR4th 467.