Election, Imposition, and Procedures

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Sales and Use Taxes
  5. Special District Transportation Sales and Use Tax (Tsplost)
  6. Election, Imposition, and Procedures

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Section
48-8-244

Election; Ballot

Section
48-8-244.1

Effect of Special District Levy on State Allocation of Funds Under Code Section 32-5-27

Section
48-8-245

Collection of Tax; Cessation of Tax

Section
48-8-246

Collection and Administration of Tax by State Revenue Commissioner

Section
48-8-247

Remittance of Taxes

Section
48-8-248

Disbursement of Proceeds

Section
48-8-249

Use of Proceeds Within Special District Exclusively for Projects on Approved Investment List; Contracts

Section
48-8-250

Report

Section
48-8-251

Citizens Review Panel; Membership; Vacancy; Recommendations; Report

Section
48-8-252

Tax Paid in Another Jurisdiction

Section
48-8-253

Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery

Section
48-8-254

"Building and Construction Materials" Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials

Section
48-8-255

Authority to Promulgate Rules and Regulations

Section
48-8-256

Special District Tax Not Subject to Allocation or Balancing of State and Federal Funds