GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
Article 9. FRANCHISES |
§ 48-5-420. "Special franchise" defined |
§ 48-5-421. Taxation of unenumerated franchises |
§ 48-5-421.1. Certain public-private transportation projects shall not constitute special franchises |
§ 48-5-422. Returns to commissioner; effect of filing certified copy of authorization of franchise |
§ 48-5-423. Ascertainment of valuations of special franchises; levy and collection of tax |
§ 48-5-424. Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement |
§ 48-5-425. Deductions from special franchise tax due any county, municipality, or school district |