There is a newer version of the Georgia Code
2014 Georgia Code
Title 48 - REVENUE AND TAXATION
Chapter 5 - AD VALOREM TAXATION OF PROPERTY
Article 9 - FRANCHISES
- § 48-5-420 - "Special franchise" defined
- § 48-5-421 - Taxation of unenumerated franchises
- § 48-5-421.1 - Certain public-private transportation projects shall not constitute special franchises
- § 48-5-422 - Returns to commissioner; effect of filing certified copy of authorization of franchise
- § 48-5-423 - Ascertainment of valuations of special franchises; levy and collection of tax
- § 48-5-424 - Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement
- § 48-5-425 - Deductions from special franchise tax due any county, municipality, or school district
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