Local Charter Schools and State Chartered Special Schools as Capital Outlay Project

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Sales and Use Taxes
  5. County Sales and Use Taxes
  6. Sales Tax for Educational Purposes (Esplost)
  7. Local Charter Schools and State Chartered Special Schools as Capital Outlay Project

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  1. As used in this Code section, the term:
    1. "Local charter school" means a local charter school as defined in paragraph (7) of Code Section 20-2-2062.
    2. "State chartered special school" means a state chartered special school as defined in paragraph (16) of Code Section 20-2-2062 and with respect to which the referendum required under Article VIII, Section V, Paragraph VII of the Constitution has been conducted and approved.
  2. A county or independent board of education shall be authorized to include local charter schools, state chartered special schools, or both as capital outlay projects in projects specified in the ballot language for a proposed tax under Article VIII, Section VI, Paragraph IV of the Constitution and this part.

(Code 1981, §48-8-144, enacted by Ga. L. 2008, p. 167, § 1/HB 1065.)

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 2008, "of the Constitution" was inserted in paragraph (a)(2).

ARTICLE 3A UNIFORM SALES AND USE TAX ADMINISTRATION

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 2004, this article, which was enacted as Article 4, containing Code Sections 48-8-160 through 48-8-166, was redesignated as Article 3A, containing Code Sections 48-8-160 through 48-8-166.

Editor's notes.

- Ga. L. 2004, p. 410, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2004.'"

RESEARCH REFERENCES

Am. Jur. 2d.

- 67B Am. Jur. 2d, Sales and Use Taxes, §§ 21, 205 et seq.


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