GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 8. SALES AND USE TAXES |
Article 5. SPECIAL DISTRICT TRANSPORTATION SALES AND USE TAX |
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 Part 2 NOTE
EFFECTIVE DATE. --This part became effective January 1, 2011.