Georgia Revenue and Taxation Law

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 48-2-62
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 Refunds for Eligible Recipients [Repealed]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

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 48-8-19
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]

Index