Official Code of Georgia Annotated

Title 46. PUBLIC UTILITIES AND PUBLIC TRANSPORTATION · Chapter 5. TELEPHONE SERVICE · Article 2. TELEPHONE SERVICE · Part 1A. TELEPHONE SYSTEM FOR THE PHYSICALLY IMPAIRED

46-5-31. Rates and charges; surcharge not includable in gross receipts subject to franchise tax.

Active

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

(a)
Long-distance and all other applicable rates and charges, including the surcharge required by this part, shall apply to the users of the dual party relay system in the same manner as all other telephone subscribers, but no additional charges may be imposed for the use of the relay system. Local exchange telephone companies shall be compensated for any collection, inquiry, or other administrative services provided by said companies in conjunction with the operation of the dual party relay system.#
(b)
The surcharge created by this part and collected by the local exchange telephone companies is not includable in gross receipts subject to franchise tax allowed pursuant to Code Section 36-34-2 or subject to the sales and use taxes levied under Chapter 8 of Title 48.#

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, § 46-5-31, enacted by Ga. L. 1990, p. 1118, § 2.

Read the official page (the state's PDF, opened at the page this text was read from).

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

Text read from t46-(v34)-2025-pdf.pdf, Volume V34, 2025 edition, page 550; merge action: bound only; file SHA-256 53ab60ae5027.