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)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

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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