Deductions From Special Franchise Tax Due Any County, Municipality, or School District

1. Law
2. Georgia Code
3. Revenue and Taxation
4. Ad Valorem Taxation of Property
5. Franchises
6. Deductions From Special Franchise Tax Due Any County, Municipality, or School District

1. The amount of all taxes and charges specified in subsection (b) of this Code section which are paid or liable to be paid by a taxpayer in any tax year to a county, municipality, or school district may be deducted by the taxpayer from the amount of special franchise tax due or paid by the taxpayer in the same tax year to the county, municipality, or school district.
2. 1. Amounts of the following fees and charges may qualify for the deduction provided in subsection (a) of this Code section:
      1. Gross receipts tax;
      2. Income tax;
      3. Occupation tax or charge;
      4. Privilege tax or charge; and
      5. Charges due for the special franchise or privilege other than special franchise taxes.
   2. Amounts of the following shall not qualify for the deduction provided in subsection (a) of this Code section even if they would otherwise be qualified for the deduction pursuant to paragraph (1) of this subsection:
      1. Ad valorem tax;
      2. Charges for bridge rentals; and
      3. Charges or assessments for paving or repairing any street, highway, or public place.
3. No deduction may be taken pursuant to this Code section when the deduction would result in a credit against the special franchise tax due for the tax year to a county, municipality, or school district which is greater than the taxpayer's liability for the tax in the tax year.

(Ga. L. 1903, p. 18, §§ 1-3; Civil Code 1910, §§ 1025, 1026, 1030; Ga. L. 1919, p. 288, §§ 132-134; Code 1933, §§ 92-2310, 92-2311, 92-2312; Code 1933, § 91A-1806, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 181.

ALR.

- Indebtedness of corporation as proper item for inclusion in computing franchise tax, 107 A.L.R. 1303.

Mortgage on property of taxpayer who is not personally liable as "debt" for purposes of taxing statute, 107 A.L.R. 1310.

Transfer of surplus to capital stock account as a dividend for purposes of franchise tax, 107 A.L.R. 1335.

ARTICLE 10 AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES

Administrative Rules and Regulations.

- Motor vehicle value apportionment, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Local Government Services Division, Chapter 560-11-7.

JUDICIAL DECISIONS

Constitutional authority for placing motor vehicles in a separate category.

- Georgia Const. 1945, Art. VII, Sec. I, Para. III (see now Ga. Const. 1983, Art. VII, Sec. I, Para. III and Art. IX, Sec. IV, Para. I) authorized the enactment of Ga. L. 1966, p. 517 (see now Pts. 1 and 2 of O.C.G.A. Art. 10, Ch. 5, T. 48), wherein the General Assembly placed motor vehicles in a different category from other tangible property. Hawes v. Cordell Ford Co., 223 Ga. 260, 154 S.E.2d 599 (1967).

Uniformity required in taxation of motor vehicles.

- Motor vehicles, having been placed in a separate classification of tangible property, as permitted by Ga. Const. 1945, Art. VII, Sec. I, Para. III (see now Ga. Const. 1983, Art. VII, Sec. I, Para. III and Art. IX, Sec. IV, Para. I) must all be assessed uniformly. Hawes v. Cordell Ford Co., 223 Ga. 260, 154 S.E.2d 599 (1967).

OPINIONS OF THE ATTORNEY GENERAL

Legislative intent.

- Former Code 1933, Ch. 92-15 (see now O.C.G.A. Pts. 1 and 2, Art. 10, Ch. 5, T. 48) was not intended to change the basic law relating to the ad valorem taxation of personal property. Its main objective was to provide a tool whereby a greater amount of ad valorem tax on a particular class of personal property might be collected since many taxpayers have not been returning their motor vehicles for taxation. 1968 Op. Att'y Gen. No. 68-194.

Acquisition of tax situs as prerequisite to taxation of motor vehicle.

- Motor vehicles are subject to ad valorem tax by the various taxing jurisdictions only where the vehicle has acquired a tax situs. 1968 Op. Att'y Gen. No. 68-19.

Motor vehicles owned by a leasing company must be assessed at the value furnished by the department and not at 75 percent thereof. 1967 Op. Att'y Gen. No. 67-458.

Motor vehicles owned by railroad companies and other utilities must be returned in accordance with the provisions of Ga. L. 1966, p. 517 (see now O.C.G.A. Pts. 1 and 2, Art. 10, Ch. 5, T. 48) and not under the provisions of former Code 1933, Ch. 92-27 (see now O.C.G.A. Art. 11, Ch. 5, T. 48). 1967 Op. Att'y Gen. No. 67-99.

RESEARCH REFERENCES

ALR.

- Tax on automobile or on its use for cost of road or street construction, improvement, or maintenance, 24 A.L.R. 937; 68 A.L.R. 200.

Constitutionality, construction, and application of statutes relating to ad valorem or property taxation of motor vehicles, 114 A.L.R. 847.

Review of decisions of United States Supreme Court since Union Refrigerator Transit Co. v. Kentucky, 199 U.S. 194, 26 S. Ct. 36, 50 L. Ed. 150 (1905), on situs of personal property for purposes of taxation, 123 A.L.R. 179; 139 A.L.R. 1463; 153 A.L.R. 270.

Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 A.L.R. 1011.

PART 1 GENERAL PROVISIONS

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