GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES |
Article 5. EXCISE TAXES ON RENTAL MOTOR VEHICLES |
Section 48-13-95. Local powers and procedures
Latest version.
- The manner of imposition, payment, and collection of the tax and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article.
Code 1981, § 48-13-95, enacted by Ga. L. 1996, p. 1639, § 1.