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2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 8 - Excise Tax on For-Hire Ground Transportation
- § 48-13-140. Definitions
- § 48-13-141. (Effective Until July 1, 2022.) Excise Tax on For-Hire Ground Transport; Annual Adjustment; Appropriation of Proceeds for Transit Projects
- § 48-13-141. (Effective July 1, 2022.) Excise Tax on For-Hire Ground Transport; Georgia Transit Trust Fund Established; Annual Adjustment
- § 48-13-142. Penalty for Violations
- § 48-13-143. Quarterly Reporting Requirement
- § 48-13-144. Rules and Regulations
- Ga. L. 2020, p. 903, § 4-1/HB 105, not codified by the General Assembly, provides that this article applies to sales of transportation on or after April 1, 2020.
Ga. L. 2020, p. 903, § 4-1/HB 105, approved by the Governor August 5, 2020, provided that the enactment of this article is effective April 1, 2020. See Op. Att'y Gen. No. 76-76 for construction of effective date provisions that precede the date of approval by the Governor.
RESEARCH REFERENCES
Am. Jur. 2d. - 13 Am. Jur. 2d, Carriers, § 1 et seq.
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