2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 8 - Sales and Use Taxes (Arts. 1 — 6)
Article 5A - Special District Mass Transportation Sales and Use Tax (Pts. 1 — 3)
Annotations
Notes
Code Commission notes.Pursuant to Code Section 28-9-5, in 2015, the enactment of this article by Ga. L. 2015, p. 236, § 7-5/HB 170, was treated as impliedly repealed and superseded by Ga. L. 2015, p. 1443, § 2/HB 106, due to irreconcilable conflict.
Editor’s notes.Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘Transportation Funding Act of 2015.’”
Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly, provides: “It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state.”
Ga. L. 2015, p. 236, § 9-1(b)/HB 170, 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 Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act.” This Act became effective July 1, 2015.
Research References & Practice Aids
Law reviews.For article on the 2015 enactment of this article, see 32 Ga. St. U. L. Rev. 261 (2015).
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 8
