---
title: O.C.G.A. § 48-13-143. Quarterly reporting requirement.
collection: code
id: 48-13-143
cite_as: O.C.G.A. § 48-13-143 (2025)
canonical_url: https://georgiacommons.org/code/48-13-143
md_url: https://georgiacommons.org/code/48-13-143.md
text_url: https://georgiacommons.org/code/48-13-143/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=280
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/48-13.md
previous: https://georgiacommons.org/code/48-13-142.md
next: https://georgiacommons.org/code/48-13-144.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / EXCISE TAX ON FOR-HIRE GROUND TRANSPORTATION
---

# O.C.G.A. § 48-13-143. Quarterly reporting requirement.

Each for-hire ground transport service provider shall submit a quarterly report that identifies the number of for-hire ground transport trips provided by county of origin and destination to the department, the Atlanta-region Transit Link “ATL” Authority, and the Department of Transportation. All such reports shall be treated as confidential and shall not be subject to Article 4 of Chapter 18 of Title 50, relating to open records.

## History

Code 1981, § 48-13-143, enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.