Section 40-1-116. Additional taxation prohibited by localities  


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  •    No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature, on the right of a motor carrier to operate equipment, or on the equipment, or on any incidents of the business of a motor carrier.
Code 1981, § 40-1-116, enacted by Ga. L. 2012, p. 580, § 1/HB 865.