(Code 1981, §48-8-3.1, enacted by Ga. L. 1989, p. 62, § 4; Ga. L. 2015, p. 236, § 5-4/HB 170.)
The 2015 amendment, effective July 1, 2015, in subsection (a), substituted "state sales" for "first 3 percent of the sales" near the end and deleted "and shall be subject to the remaining 1 percent of the sales and use taxes levied or imposed by this article" following "this article" at the end; and, in subsection (b), substituted "fuel, other than gasoline," for "fuel other than gasoline which motor fuel other than gasoline is" near the beginning and substituted "state sales" for "4 percent sales" near the end. See Editor's notes for applicability.
Editor's notes.- Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'Transportation Funding Act of 2015.' "
Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly, provides that: "It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state."
Ga. L. 2015, p. 236, § 9-1(b)/HB 170, not codified by the General Assembly, provides that: "Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act." This Act became effective July 1, 2015.
Law reviews.- For article on the 2015 amendment of this Code section, see 32 Georgia St. U.L. Rev. 261 (2015).