2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 13 - Specific, Business, and Occupation Taxes (Arts. 1 — 8)
Annotations
Research References & Practice Aids
RESEARCH REFERENCES ALR.Liability for license fee or occupation tax of one who has conducted business without required license or payment, 5 A. L. R. 1312; 107 A. L. R. 652.
Validity of privilege or occupation tax on business of severing natural resources from soil, 32 A. L. R. 827; 52 A. L. R. 187; 60 A. L. R. 101.
Power to lay privilege tax on occupation or business of selling or manufacturing product which is itself exempt from tax, 56 A. L. R. 498.
Rights as between dealer or manufacturer and taxing authorities in respect of taxes and license fees illegally received or collected, 93 A. L. R. 1485; 119 A. L. R. 542.
Constitutionality of statute regulating or imposing tax or license fee upon newspapers or magazines, 110 A. L. R. 327.
Intoxicating liquor business as subject to a tax imposed generally on occupations or business, 117 A. L. R. 686.
Reasonableness of fee required of places where food is served for consumption upon the premises, and basis for fixing amount, 117 A. L. R. 1319.
Occupation or license tax upon business or activities that are in violation of law, 118 A. L. R. 827.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 A. L. R. 1011.
Deductibility of other taxes or fees in computing excise or license taxes, 148 A. L. R. 263; 174 A. L. R. 1263.
Validity, construction, and application of statutes or ordinances prohibiting or regulating automatic vending machines, 151 A. L. R. 1195.
Payment of taxes to prevent closing of, or interference with, business as involuntary so as to permit recovery, 80 A. L. R.2d 1040.
Single or isolated transactions as falling within provisions of commercial or occupational licensing requirements, 93 A. L. R.2d 90.
Validity and construction of license tax or fee, or business privilege or occupational tax, on persons renting or leasing out real estate, 93 A. L. R.2d 1136.
Exemption of agricultural activities or occupations from business or occupation license or tax, 38 A. L. R.4th 1074.
Validity of state or municipal tax or license fee upon occupation of practicing law, 50 A. L. R.4th 467.
Hierarchy Notes:O. C. G. A. Title 48
- Article 1 - General Provisions (§§ 48-13-1 — 48-13-29)
- Article 2 - Nonresident Contractors (§§ 48-13-30 — 48-13-38)
- Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations (§§ 48-13-50 — 48-13-63)
- Article 4 - Corporate Net Worth Tax (§§ 48-13-70 — 48-13-79)
- Article 5 - Excise Taxes on Rental Motor Vehicles (§§ 48-13-90 — 48-13-97)
- Article 6 - Excise Tax on Sale or Use of Energy (§§ 48-13-110 — 48-13-128)
- Article 7 - Taxation of Consumer Fireworks (§§ 48-13-130 — 48-13-133)
- Article 8 - Excise Tax on For-Hire Ground Transportation (§§ 48-13-140 — 48-13-144)
