Go to Previous Versions
of
this Article
2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278)
Article 4 - SPECIAL TAX FOR FUNDING WATER AND SEWER PROJECTS (§§ 48-8-200 — 48-8-212)
- Section 48-8-200 - Definitions
- Section 48-8-201 - Intergovernmental contract for distribution of tax proceeds; approval of referendum by voters; cap on aggregate amount of tax; rate
- Section 48-8-202 - Requirement of municipal ordinance or resolution authorizing tax; voter approval; form for ballot
- Section 48-8-203 - Timing for imposition of tax following approval; termination of tax
- Section 48-8-204 - Administration and collection of tax
- Section 48-8-205 - Remittance of taxes collected
- Section 48-8-206 - Disbursement of proceeds
- Section 48-8-207 - Credit for tax paid in another jurisdiction
- Section 48-8-208 - Inapplicability of tax to property ordered and delivered outside taxing municipality
- Section 48-8-209 - Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax
- Section 48-8-210 - Rules and regulations
- Section 48-8-211 - Impact on other taxes
- Section 48-8-212 - Use of tax proceeds; requirements for general obligation debt
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.
