There is a newer version of the Georgia Code
2006 Georgia Code - 48-7-143
48-7-143. When the levy of a local income tax is approved in a referendum election as provided by Code Section 48-7-142, the county governing authority may levy a local income tax under this article by adopting a resolution evidencing such intent and forwarding a certified copy of the resolution to the commissioner within ten days of the adoption of the resolution. The effective date of the imposition of the tax shall be on January 1 following the adoption of the resolution.Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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