Any nonpartisan legislative organization in which this state is a participant pursuant to paragraph (1) of Code Section 28-6-3 and which has its regional or national headquarters located in this state is declared to be a joint governmental agency of this state and of the other states which cooperate through it.
(Ga. L. 1937, p. 708, § 10; Ga. L. 2004, p. 69, § 3; Ga. L. 2005, p. 60, § 28/HB 95; Ga. L. 2006, p. 689, § 4/HB 1067.)
Editor's notes.- Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides: "This Act shall be known and may be cited as the 'State and Local Taxation, Financing, and Service Delivery Revision Act of 2004'."
OPINIONS OF THE ATTORNEY GENERAL
Purchases and property public in nature.
- Ga. L. 1937, p. 708, § 10 (see now O.C.G.A. § 28-6-7) and the obvious relationship of the Council of State Governments to the Georgia Commission on Interstate Cooperation and its work indicate a legislative intent that the council's work be viewed as governmental at the state level; accordingly, its property is in the nature of public property and its purchases of tangible personal property and services under the sales and use tax are the equivalent of purchases by the state. 1972 Op. Att'y Gen. No. 72-20.
RESEARCH REFERENCES
Am. Jur. 2d.
- 72 Am. Jur. 2d, States, Territories, and Dependencies, §§ 4, 5.
C.J.S.- 81A C.J.S., States, §§ 75, 209, 210.