General Provisions

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Sales and Use Taxes
  5. Special District Mass Transportation Sales and Use Tax
  6. General Provisions

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Section
48-8-260

Definitions

Section
48-8-261

Creation of Special Districts; Imposition of Taxes

Section
48-8-262

Notice; Agreement Memorializing Levy and Rate of Tax; Rate; Resolution Required

Section
48-8-263

Ballot Question; Expenses of Election; Resubmission of Question; General Obligation Debt

Section
48-8-264

Timing of Tax

Section
48-8-265

Administration and Collection of Tax

Section
48-8-266

Required Information on Sales Tax Return

Section
48-8-267

Procedure for Disbursement of Proceeds From Taxation

Section
48-8-268

Impact of Tax Upon Other Funding and Budgeting Considerations

Section
48-8-269

Exemption From Taxation

Section
48-8-269.1

Credit for Other Taxes Paid in Calculating Taxes Due

Section
48-8-269.2

Delivery Outside of Geographical Area

Section
48-8-269.3

Commissioner's Authority to Promulgate Rules and Regulations

Section
48-8-269.4

Impact on Other Taxes

Section
48-8-269.5

Accounting Required; Record-Keeping Requirements

Section
48-8-269.6

Annual Publication of Report