Official Code of Georgia Annotated

Title 40. MOTOR VEHICLES AND TRAFFIC · Chapter 1. IDENTIFICATION AND REGULATION · Article 3. MOTOR CARRIERS · Part 2. CERTIFICATION OF MOTOR CARRIERS

40-1-116. Local taxation prohibited.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature, on the right of a motor carrier to operate equipment, or on the equipment, or on any incidents of the business of a motor carrier.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 40-1-116, enacted by Ga. L. 2012, p. 580, § 1/HB 865.

Law reviews

For article, “Commercial Transportation,” see 74 Mercer L. Rev. 51 (2022).

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t40-ch1-5-(v28a)-2024-pdf.pdf, Volume V28A, 2024 edition, page 115; merge action: carried; file SHA-256 991cd8c9db96.

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