Go to Previous Versions of this Article
  1. 2025 Georgia Code (here)
  2. 2024 Georgia Code
  3. 2023 Georgia Code
  4. View All Versions

2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 7 - Income Taxes (Arts. 1 — 7)
Article 6 - Local Income Taxes (§ 48-7-140)

Previous Next

Annotations

Notes

Editor’s notes.

The former article, relating to local income taxes, consisted of Code Sections 48-7-140 through 48-7-149. The former article was was based on Code 1933, §§ 91A-4001—91A-4010, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1974, p. 506, §§ 1-5, 7-9, 11; Ga. L. 1995, p. 714, § 3, and was repealed by Ga. L. 2010, p. 156, § 1/HB 984, effective May 20, 2010.

Ga. L. 2010, p. 156, § 3(b)/HB 984, not codified by the General Assembly, provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of this Act.” This Act became effective May 20, 2010.

Ga. L. 2010, p. 156, § 3(c)/HB 984, not codified by the General Assembly, provides: “This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of this Act.” This Act became effective May 20, 2010.

Research References & Practice Aids

Hierarchy Notes:

O. C. G. A. Title 48

O. C. G. A. Title 48, Ch. 7


Universal Citation:
O.C.G.A. Title 48, Ch. 7, Art. 6
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.
Previous Next
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.