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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 |
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Article 5. EXCISE TAXES ON RENTAL MOTOR VEHICLES |
| § 48-13-90. Legislative purpose and intent |
| § 48-13-91. Definitions |
| § 48-13-92. Special districts |
| § 48-13-93. Levy and collection of excise taxes upon motor vehicle rental charges; expenditure of taxes; purpose |
| § 48-13-94. Reimbursement for persons collecting tax |
| § 48-13-95. Local powers and procedures |
| § 48-13-96. Auditor's report |
| § 48-13-97. Cash and credit rental charges to be reported on either cash or accrual basis of accounting |