2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607)
Article 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES (§§ 48-5-540 — 48-5-546)
Section 48-5-544 - Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions

Universal Citation:
GA Code § 48-5-544 (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.

Each local tax jurisdiction to which a proposed valuation of aircraft is apportioned by the commissioner shall assess its apportionment of aircraft and shall levy and collect a tax thereupon as it does upon other property subject to taxation in that jurisdiction.


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