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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 8 - Sales and Use Taxes (Arts. 1 — 6)
Article 4 - Water and Sewer Projects and Costs Tax (§§ 48-8-200 — 48-8-212)

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Annotations

Notes

Code Commission notes.

Pursuant to Code Section 28-9-5, in 2004, Article 4, containing Code Sections 48-8-160 through 48-8-166, as enacted by Ga. L. 2004, p. 410, § 8, was redesignated as Article 3A, containing Code Sections 48-8-160 through 48-8-166.

Editor’s notes.

Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.’”

Research References & Practice Aids

RESEARCH REFERENCES Am. Jur. 2d.

64 Am. Jur. 2d, Public Utilities, §§ 1 et seq., 122.70C Am. Jur. 2d, Special or Local Assessments, § 46. 71 Am. Jur. 2d, State and Local Taxation, § 115. 72 Am. Jur. 2d, State and Local Taxation, § 635.

C.J.S.

73B C. J. S., Public Utilities, § 1 et seq. 85 C. J. S., Taxation, § 2106.

Hierarchy Notes:

O. C. G. A. Title 48

O. C. G. A. Title 48, Ch. 8


Universal Citation:
O.C.G.A. Title 48, Ch. 8, Art. 4
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.
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