Official Code of Georgia Annotated

Title 46. PUBLIC UTILITIES AND PUBLIC TRANSPORTATION · Chapter 8. RAILROAD COMPANIES · Article 12. STREET, SUBURBAN, AND INTERURBAN RAILROADS

46-8-338. Tax exemption for property and capital stock of street, suburban, or interurban railroad companies with tracks and appurtenances extended into adjoining state.

Active

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

Any company that extends its railroad into an adjoining state shall not be required to pay to this state or to any county or municipality herein any taxes with respect to so much of the property or capital stock of such company as is situated or employed in the adjoining state.

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.

Ga. L. 1902, p. 69, § 2; Civil Code 1910, § 2604; Code 1933, § 94-1012.

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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 776; merge action: bound only; file SHA-256 53ab60ae5027.