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 |
Section 48-8-244.1. Effect of special district levy on state allocation of funds under Code Section 32-5-27
Latest version.
- The approval of the levy of the special district transportation sales and use tax in a special district shall not in any way diminish the percentage of funds allocated to a special district or any of the local governments within a special district under the provisions of subsection (c) of Code Section 32-5-27. The amount of funds expended in a special district shall not be decreased due to the use of proceeds from the special district transportation sales and use tax to construct transportation projects that have a high priority in the state-wide strategic transportation plan. If a special district constructs a project on the approved investment list using proceeds from the special district tax, then the state funding under subsection (c) of Code Section 32-5-27 shall not be diverted to priority projects in other special districts.
Code 1981, § 48-8-244.1, enacted by Ga. L. 2010, p. 778, § 6/HB 277.