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2018 Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5A - Special District Mass Transportation Sales and Use Tax
Part 1 - General Provisions
- § 48-8-260. Definitions
- § 48-8-261. Creation of special districts; imposition of taxes
- § 48-8-262. Notice; agreement memorializing levy and rate of tax; rate; resolution required
- § 48-8-263. Ballot question; expenses of election; resubmission of question; general obligation debt
- § 48-8-264. Timing of tax
- § 48-8-265. Administration and collection of tax
- § 48-8-266. Required information on sales tax return
- § 48-8-267. Procedure for disbursement of proceeds from taxation
- § 48-8-268. Impact of tax upon other funding and budgeting considerations
- § 48-8-269. Exemption from taxation
- § 48-8-269.1. Credit for other taxes paid in calculating taxes due
- § 48-8-269.2. Delivery outside of geographical area
- § 48-8-269.3. Commissioner's authority to promulgate rules and regulations
- § 48-8-269.4. Impact on other taxes
- § 48-8-269.5. Accounting required; record-keeping requirements
- § 48-8-269.6. Annual publication of report
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