Go to Previous Versions
of
this Article
2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 13 - Specific, Business, and Occupation Taxes (Arts. 1 — 8)
Article 8 - Excise Tax on For-Hire Ground Transportation (§§ 48-13-140 — 48-13-144)
Annotations
Notes
Editor’s notes.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 & Practice Aids
Law reviews.For article, “Commercial Transportation,” see 74 Mercer L. Rev. 51 (2022).
RESEARCH REFERENCES Am. Jur. 2d.13 Am. Jur. 2d, Carriers, § 1 et seq.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 13
Universal Citation:
O.C.G.A. Title 48, Ch. 13, Art. 8
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.
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
