There is a newer version
of
this Section
2020 Georgia Code
Title 46 - Public Utilities and Public Transportation
Chapter 8 - Railroad Companies
Article 12 - Street, Suburban, and Interurban Railroads
§ 46-8-338. Tax Exemption for Property and Capital Stock of Street, Suburban, or Interurban Railroad Companies With Tracks and Appurtenances Extended Into Adjoining State
Universal Citation: GA Code § 46-8-338 (2020)
Any company that extends its railroad into an adjoining state shall not be required to pay to this state or to any county or municipality herein any taxes with respect to so much of the property or capital stock of such company as is situated or employed in the adjoining state.
(Ga. L. 1902, p. 69, § 2; Civil Code 1910, § 2604; Code 1933, § 94-1012.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 71 Am. Jur. 2d, State and Local Taxation, § 344 et seq.
C.J.S.- 84 C.J.S., Taxation, § 570.
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
