Go to Previous Versions
of
this Article
2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 9 - Franchises (§§ 48-5-420 — 48-5-425)
Annotations
Research References & Practice Aids
RESEARCH REFERENCES ALR.Bond or warrant of governmental subdivision as subject of taxation or exemption, 44 A. L. R. 510.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 A. L. R. 1011.
Municipality as subject to state license or excise taxes, 159 A. L. R. 365.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 5
Universal Citation:
O.C.G.A. Title 48, Ch. 5, Art. 9
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.
- § 48-5-420. "Special franchise" defined
- § 48-5-421. Taxation of unenumerated franchises
- § 48-5-421.1. Certain property projects shall not constitute special franchises
- § 48-5-422. Returns to commissioner; effect of filing certified copy of authorization of franchise
- § 48-5-423. Ascertainment of valuations of special franchises; levy and collection of tax
- § 48-5-424. Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement
- § 48-5-425. Deductions from special franchise tax due any county, municipality, or school district
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.
