2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144)
Article 6 - EXCISE TAX SPECIAL DISTRICTS (§§ 48-13-110 — 48-13-128)
Section 48-13-111 - Creation of special districts

Universal Citation:
GA Code § 48-13-111 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each district shall include all of the territory within the county except territory located within the boundaries of any municipality that imposes an excise tax on energy under this article.

Added by 2012 Ga. Laws 607,§ V-5-4, eff. 1/1/2013.


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