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Georgia Revenue and Tax Law

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ISBN: 9781522129226
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2017 Edition
ISBN: 9781522129271
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Georgia Revenue and Taxation is a two volume set that features a collection of statutes from Title 48 of the Official Code of Georgia Annotated. It contains cross references to relevant statutes, rules, and treatises as well case notes from opinions of the Georgia Supreme Court and Georgia and federal appellate cases that construe or interpret Georgia statutes.

This publication is updated annually to include legislation from the current legislative session.

The eBook versions of this title feature links to Lexis Advance for further legal research options.

Table of Contents

VOLUME 1

Title 48. Revenue and Taxation.

Chapter 1. General Provisions, 48-1-1 to 48-1-10

Chapter 2. State Administrative Organization, Administration, and Enforcement.

Article 1. State Administrative Organization, 48-2-1 to 48-2-19

Article 2. Administration, 48-2-30 to 48-2-62Article 3. Enforcement, 48-2-80 to 48-2-84

Article 4. Facilitating Business Rapid Response to State Declared Disasters, 48-2-100 65

Article 5. Refunds for Eligible Recipients [Repealed]

Chapter 3. Tax Executions, 48-3-1 to 48-3-29

Chapter 4. Tax Sales.

Article 1. Sales under Tax Executions, 48-4-1 to 48-4-7

Article 2. Purchase by Counties, 48-4-20 to 48-4-23

Article 3. Redemption of Property Sold for Taxes, 48-4-40 to 48-4-48

Article 4. Land Bank Authorities, 48-4-60 to 48-4-65

Article 5. Ad Valorem Tax Foreclosures, 48-4-75 to 48-4-81

Article 6. Land Banks, 48-4-100 to 48-4-112

Chapter 5. Ad Valorem Taxation of Property.

Article 1. General Provisions, 48-5-1 to 48-5-33

Article 2. Property Tax Exemptions and Deferral.

Part 1. Tax Exemptions, 48-5-40 to 48-5-56

Part 2. Tax Deferral, 48-5-70 to 48-5-84

Article 3. County Tax Officials and Administration.

Part 1. Tax Receivers, 48-5-100 to 48-5-109

Part 2. Tax Collectors, 48-5-120 to 48-5-165

Part 3. Compensation, 48-5-180 to 48-5-183.1

Part 4. Delinquent Tax Officials, 48-5-200 to 48-5-206

Part 5. County Tax Officials, 48-5-210 to 48-5-212

Article 4. County Taxation, 48-5-220 to 48-5-242

Article 5. Uniform Property Tax Administration and Equalization.

Part 1. Equalization of Assessments, 48-5-260 to 48-5-275

Part 2. County Boards of Tax Assessors, 48-5-290 to 48-5-314

Part 3. State Loans to Counties, 48-5-330, 48-5-331

Article 5A. Examination of County Tax Digests, 48-5-340 to 48-5-349.5

Article 6. Municipal Taxation, 48-5-350 to 48-5-361

Article 7. Miscellaneous Local Administrative Provisions, 48-5-380, 48-5-381

Article 8. School Taxation, 48-5-400 to 48-5-405

Article 9. Franchises, 48-5-420 to 48-5-425

Article 10. Ad Valorem Taxation of Motor Vehicles and Mobile Homes, 48-4-100 to 48-4-112

Part 1. General Provisions, 48-5-440 to 48-5-451

Part 2. Motor Vehicles, 48-5-470 to 48-5-478.4

Part 3. Mobile Homes, 48-5-490 to 48-5-495

Part 4. Heavy-Duty Construction Equipment Owned By Nonresidents, 48-5-500, 48-5-501

Part 5. Farm Equipment, 48-5-504

Part 6. Aircraft Held In Dealer’s Inventory, 48-5-504.20

Part 7. Watercraft Held In Inventory for Resale, 48-5-504.40

Article 10A. Ad Valorem Taxation of Heavy-duty Equipment Motor Vehicles, 48-5-505 to 48-5-509

Article 11. Ad Valorem Taxation of Public Utilities, 48-5-510 to 48-5-524

Article 12. Ad Valorem Taxation of Airline Companies, 48-5-540 to 48-5-546

Chapter 5A. Special Assessment of Forest Land Conservation Use Property, 48-5A-1 to 48-5A-4

Chapter 5B. Moratorium Period for Valuation Increases in Property [Repealed]

Chapter 5C. Alternative Ad Valorem Tax on Motor Vehicles, 48-5C-1

Chapter 6. Taxation of Intangibles,

Article 1. Real Estate Transfer Tax, 48-5-1 to 48-5-33

Article 2. Intangible Personal Property Tax [Repealed]

Article 3. Intangible Recording Tax, 48-6-60 to 48-6-77

Article 4. Taxation of Financial Institutions, 48-6-90 to 48-6-98


VOLUME 2

Title 48. Revenue and Taxation.

Chapter 7. Income Taxes.

Article 1. General Provisions, 48-7-1 to 48-7-6

Article 2. Imposition, Rate, and Computation; Exemptions, 48-7-20 to 48-7-42

Article 3. Returns and Furnishing of Information, 48-7-50 to 48-7-63

Article 4. Payment: Deficiencies, Assessment, and Collection, 48-7-80 to 48-7-86

Article 5. Current Income Tax Payment, 48-7-100 to 48-7-129

Article 6. Local Income Taxes, 48-7-140

Article 7. Setoff Debt Collection, 48-7-160 to 48-7-170

Chapter 7A. Tax Credits, 48-7A-1 to 48-7A-3

Chapter 8. Sales and Use Taxes
.
Article 1. State Sales and Use Tax.

Part 1. General Provisions, 48-8-1 to 48-8-18

Part 2. Imposition, Rate, Collection, and Assessment, 48-8-30 to 48-8-77.1

Article 2. Joint County and Municipal Sales and Use Tax, 48-8-80 to 48-8-96

Article 2A. Homestead Option Sales and Use Tax (HOST).


Part 1. Homestead Option Sales And Use Tax, 48-8-100 to 48-8-109

Part 2. Equalized Homestead Option Sales Tax, 48-8-109.1 to 48-8-109.10

Article 3. County Sales and Use Taxes.

Part 1. County Special Purpose Local Option Sales Tax (SPLOST), 48-8-110 to 48-8-124

Part 2. Sales Tax for Educational Purposes (ESPLOST), 48-8-140 to 48-8-144

Article 3A. Uniform Sales and Use Tax Administration, 48-8-160 to 48-8-167

Article 4. Water and Sewer Projects and Costs Tax, 48-8-200 to 48-8-212

Article 5. Special District Transportation Sales and Use Tax (TSPLOST).

Part 1. In General, 48-8-240 to 48-8-243

Part 2. Election, Imposition, and Procedures, 48-8-244 to 48-8-256

Article 5A. Special District Mass Transportation Sales and Use Tax, 48-8-260 to 48-8-269.6

Article 6. Georgia Tourism Development, 48-8-270 to 48-8-278

Chapter 9. Motor Fuel and Road Taxes.

Article 1. Motor Fuel Tax, 48-9-1 to 48-9-20

Article 2. Road Tax on Motor Carriers, 48-9-30 to 48-9-46

Chapter 10. Motor Vehicle License Fees and Plates [Redesignated]

Chapter 11. Taxes on Tobacco Products, 48-11-1 to 48-11-30

Chapter 12. Estate Tax, 48-12-1 to 48-12-6

Chapter 13. Specific, Business, and Occupation Taxes.

Article 1. General Provisions, 48-13-1 to 48-13-29

Article 2. Nonresident Contractors, 48-13-30 to 48-13-38

Article 3. Excise Tax on Rooms, Lodgings, and Accommodations, 48-13-50 to 48-13-63 466

Article 4. Corporate Net Worth Tax, 48-13-70 to 48-13-79

Article 5. Excise Taxes on Rental Motor Vehicles, 48-13-90 to 48-13-97

Article 6. Excise Tax on Sale or Use of Energy, 48-13-110 to 48-13-128

Article 7. Taxation of Consumer Fireworks, 48-13-130 to 48-13-133

Chapter 14. Grants and Special Revenue Disbursements, 48-14-1 to 48-14-4

Chapter 15. Excise Tax on Marijuana and Controlled Substances, 48-15-1 to 48-15-11

Chapter 16. Tax Amnesty Program, 48-16-1 to 48-16-12

Chapter 16A. Property Tax Amnesty Program, 48-16A-1 to 48-16A-10

Chapter 17. Reserved

Chapter 18. Certified Capital Companies [Repealed]

Index