Georgia Revenue and Taxation Law
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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.
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Table of contents
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 48-2-62
Article 3. Enforcement, 48-2-80 to 48-2-84
Article 4. Facilitating Business Rapid Response to State Declared Disasters, 48-2-100
Article 5. Refunds for Eligible Recipients [Repealed]
Chapter 3. Tax Executions.
Article 1. General Provisions, 48-3-1 to 48-3-29
Article 2. Uniform System for Filing State Tax Executions, 48-3-40 to 48-3-44
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 for the Elderly, 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 48-5-243
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.
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 and All-Terrain Vehicles 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
Article 13. Ad Valorem Taxation of Qualiﬁed Timberland Property, 48-5-600 to 48-5-607
Chapter 5A. Special Assessment of Forest Land Conservation Use Property, 48-5A-1 to 48-5A-6
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, 48-6-1 to 48-6-10
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
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 48-8-19
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 (LOST), 48-8-80 to 48-8-96 345
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 (MOST), 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.
Part 1. General Provisions, 48-8-260 to 48-8-269.6
Part 2. Metropolitan County Special Districts, 48-8-269.7 to 48-8-269.21
Part 3. Metropolitan Municipality Special Districts, 48-8-269.22 to 48-8-269.36
Article 5B. Special Districts for Transit Purposes (Transit SPLOST).
Part 1. General Provisions, 48-8-269.40 to 48-8-269.42
Part 2. Neighboring Counties and Special Districts Outside Nonattainment Areas, 48-8-269.43, 48-8-269.44
Part 3. Special Districts Within Nonattainment Areas, 48-8-269.45, 48-8-269.46
Part 4. Procedures for Levy of a Tax for Transit Projects, 48-8-269.47 to 48-8-269.58
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
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 48-13-63 523
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. Redesignated
Chapter 18. Certiﬁed Capital Companies [Repealed]