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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 6 - Georgia Tourism Development (§§ 48-8-270 — 48-8-277)
Annotations
Notes
Editor’s notes.Ga. L. 2011, p. 302, § 3/HB 234, not codified by the General Assembly, provides for severability.
Research References & Practice Aids
Administrative rules and regulations.Georgia Tourism Development Act Program, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Georgia Department of Community Affairs, Rule 110-32-1-.01 et seq.
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. 6
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- § 48-8-270. Short title
- § 48-8-271. Definitions
- § 48-8-272. Purpose; legislative findings
- § 48-8-273. Tourism attractions agreements; execution; 10-year term; sales and use tax refund; administrative regulations
- § 48-8-274. Standards for filing tourism attraction project applications; analysis of projects by independent consultants; conditions of eligibility and approval
- § 48-8-275. Authority of Department of Community Affairs to enter into agreements with approved companies; required terms and provisions of agreements
- § 48-8-276. Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement
- § 48-8-277. Transfer of rights, duties, and obligations to successor company
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