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2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 9 - Franchises
- § 48-5-420. "Special Franchise" Defined
- § 48-5-421. Taxation of Unenumerated Franchises
- § 48-5-421.1. Certain Property Projects Shall Not Constitute Special Franchises
- § 48-5-422. Returns to Commissioner; Effect of Filing Certified Copy of Authorization of Franchise
- § 48-5-423. Ascertainment of Valuations of Special Franchises; Levy and Collection of Tax
- § 48-5-424. Returns of Special Franchises Exercised in More Than One County, Municipality, or School District; Apportionment of Valuation; Certification by Commissioner; Collection and Enforcement
- § 48-5-425. Deductions From Special Franchise Tax Due Any County, Municipality, or School District
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