---
title: O.C.G.A. § 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.
collection: code
id: 46-8-338
cite_as: O.C.G.A. § 46-8-338 (2025)
canonical_url: https://georgiacommons.org/code/46-8-338
md_url: https://georgiacommons.org/code/46-8-338.md
text_url: https://georgiacommons.org/code/46-8-338/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t46-(v34)-2025-pdf.pdf?sfvrsn=48adb3c4_0#page=776
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/46-8.md
previous: https://georgiacommons.org/code/46-8-337.md
next: https://georgiacommons.org/code/46-8-339.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: PUBLIC UTILITIES AND PUBLIC TRANSPORTATION / RAILROAD COMPANIES / STREET, SUBURBAN, AND INTERURBAN RAILROADS
---

# O.C.G.A. § 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.

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.

## History

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