There is a newer version of the Georgia Code
2016 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 1 - General Provisions
§ 48-13-24. Census governing amount of tax or license fee to be paid
GA Code § 48-13-24 (2016) What's This?
In any provision of this chapter where population controls the amount of tax or license fee to be paid, the most recent United States decennial census shall govern.
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