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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 8. SALES AND USE TAXES |
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Article 2A. HOMESTEAD OPTION SALES AND USE TAX |
| § 48-8-100. Short title |
| § 48-8-101. Definitions |
| § 48-8-101.1. Equal distribution of homestead option sales and use tax among counties and municipalities |
| § 48-8-102. Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes |
| § 48-8-103. Submission to voters to determine imposition of tax |
| § 48-8-104. Exclusive administration of tax by commissioner; identification of location where tax collected; manner of disbursement of proceeds |
| § 48-8-105. Credit of tax against similar taxes collected in other jurisdictions on same property |
| § 48-8-106. Submission to voters of question as to whether to discontinue tax |
| § 48-8-107. Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed |
| § 48-8-108. Taxation of building and construction materials |
| § 48-8-109. Rules and regulations |
REFS & ANNOS
TITLE 48 Chapter 8 Article 2A NOTE
JUDICIAL DECISIONS
INTERGOVERNMENTAL AGREEMENT WAS CONTRARY TO STATUTE. --Intergovernmental agreement between the county and the cities was contrary to the express language of the Homestead Option Sales and Use Tax statute, O.C.G.A. § 48-8-100 et seq., because the agreement required the county to give the county's tax revenue to the cities without any control over what was done with the proceeds once given to the cities. City of Decatur v. DeKalb County, 255 Ga. App. 868, 567 S.E.2d 332 (2002).
RESEARCH REFERENCES
AM. JUR. 2D. --71 Am. Jur. 2d, State and Local Taxation, § 20 et seq.
C.J.S. --84 C.J.S., Taxation, § 291.
INTERGOVERNMENTAL AGREEMENT WAS CONTRARY TO STATUTE. --Intergovernmental agreement between the county and the cities was contrary to the express language of the Homestead Option Sales and Use Tax statute, O.C.G.A. § 48-8-100 et seq., because the agreement required the county to give the county's tax revenue to the cities without any control over what was done with the proceeds once given to the cities. City of Decatur v. DeKalb County, 255 Ga. App. 868, 567 S.E.2d 332 (2002).
RESEARCH REFERENCES
AM. JUR. 2D. --71 Am. Jur. 2d, State and Local Taxation, § 20 et seq.
C.J.S. --84 C.J.S., Taxation, § 291.