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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 5. SPECIAL DISTRICT TRANSPORTATION SALES AND USE TAX |
| Part 1. IN GENERAL |
| § 48-8-240. Findings; purpose |
| § 48-8-241. Creation of special districts; tax rate |
| § 48-8-242. Definitions |
| § 48-8-243. Criteria for development of investment list of projects and programs; report; gridlock |
| Part 2. ELECTION, IMPOSITION, AND PROCEDURES |
| § 48-8-244. Election; ballot |
| § 48-8-244.1. Effect of special district levy on state allocation of funds under Code Section 32-5-27 |
| § 48-8-245. Collection of tax; cessation of tax |
| § 48-8-246. Collection and administration of tax by state revenue commissioner |
| § 48-8-247. Remittance of taxes |
| § 48-8-248. Disbursement of proceeds |
| § 48-8-249. Use of proceeds within special district exclusively for projects on approved investment list; contracts |
| § 48-8-250. Report |
| § 48-8-251. Citizens Review Panel; membership; vacancy; recommendations; report |
| § 48-8-252. Tax paid in another jurisdiction |
| § 48-8-253. Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery |
| § 48-8-254. "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials |
| § 48-8-255. Authority to promulgate rules and regulations |
| § 48-8-256. Special district tax not subject to allocation or balancing of state and federal funds |
REFS & ANNOS
TITLE 48 Chapter 8 Article 5 NOTE
EFFECTIVE DATE. --Part 1 of this article became effective June 2, 2010. Part 2 of this article became effective January 1, 2011.
EDITOR'S NOTES. --Ga. L. 2010, p. 778, § 1/HB277, not codified by the General Assembly, provides: "This Act shall be known and may be cited as the 'Transportation Investment Act of 2010.'"
EDITOR'S NOTES. --Ga. L. 2010, p. 778, § 1/HB277, not codified by the General Assembly, provides: "This Act shall be known and may be cited as the 'Transportation Investment Act of 2010.'"