2010 Georgia Code
O.C.G.A. 48-8-101.1 (2010)
TITLE 48 - REVENUE AND TAXATION
CHAPTER 8 - SALES AND USE TAXES
ARTICLE 2A - HOMESTEAD OPTION SALES AND USE TAX
§ 48-8-101.1 - Equal distribution of homestead option sales and use tax among counties and municipalities
48-8-101.1. Equal distribution of homestead option sales and use tax among counties and municipalities
It is the intent of the General Assembly that the proceeds of the homestead option sales and use tax be distributed equitably to the counties and qualified municipalities such that the residents of a new incorporated municipality will continue to receive a benefit from that tax substantially equal to the benefit they would have received if the area covered by the municipality had not incorporated. The provisions of this article shall be liberally construed to effectuate such intent.
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