Excise Taxes on Rental Motor Vehicles

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Specific, Business, and Occupation Taxes
  5. Excise Taxes on Rental Motor Vehicles

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Section
48-13-90

Legislative Purpose and Intent

Section
48-13-91

Definitions

Section
48-13-92

Special Districts

Section
48-13-93

Levy and Collection of Excise Taxes Upon Motor Vehicle Rental Charges; Expenditure of Taxes; Purpose

Section
48-13-94

Reimbursement for Persons Collecting Tax

Section
48-13-95

Local Powers and Procedures

Section
48-13-96

Auditor's Report

Section
48-13-97

Cash and Credit Rental Charges to Be Reported on Either Cash or Accrual Basis of Accounting