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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 13 - Specific, Business, and Occupation Taxes (Arts. 1 — 8)
Article 5 - Excise Taxes on Rental Motor Vehicles (§§ 48-13-90 — 48-13-97)
- § 48-13-90. Legislative purpose and intent
- § 48-13-91. Definitions
- § 48-13-92. Special districts
- § 48-13-93. Levy and collection of excise taxes upon motor vehicle rental charges; expenditure of taxes; purpose
- § 48-13-94. Reimbursement for persons collecting tax
- § 48-13-95. Local powers and procedures
- § 48-13-96. Auditor’s report
- § 48-13-97. Cash and credit rental charges to be reported on either cash or accrual basis of accounting
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