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2019 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 5 - Excise Taxes on Rental Motor Vehicles
§ 48-13-95. Local powers and procedures
Universal Citation: GA Code § 48-13-95 (2019)
The manner of imposition, payment, and collection of the tax and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article.
History:Code 1981, § 48-13-95, enacted by Ga. L. 1996, p. 1639, § 1.
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