---
title: O.C.G.A. § 48-13-1. “In towns or cities” defined.
collection: code
id: 48-13-1
cite_as: O.C.G.A. § 48-13-1 (2025)
canonical_url: https://georgiacommons.org/code/48-13-1
md_url: https://georgiacommons.org/code/48-13-1.md
text_url: https://georgiacommons.org/code/48-13-1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=147
date: 2025
status: reserved
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/48-13.md
previous: https://georgiacommons.org/code/48-12-1.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / GENERAL PROVISIONS
---

# O.C.G.A. § 48-13-1. “In towns or cities” defined.

No text is printed for this reserved section.

## History

Ga. L. 1927, p. 56, § 15; Code 1933, § 92-301; Ga. L. 1935, p. 11, § 2; Code 1933, § 91A-6009, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1995, p. 419, § 1; repealed by Ga. L. 1999, p. 749, § 1, effective July 1, 1999.

## Editor's Notes

Ga. L. 1999, p. 749, § 1 repealed and reserved this Code section, effective July 1, 1999.