Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Article 1. GENERAL PROVISIONS

48-13-2. Prohibition of export tax on state products.

Active

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

No export tax shall be imposed upon any item manufactured or produced in this state and shipped by the manufacturer or producer for sale outside the 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. 1960, p. 806, § 1; Code 1933, § 91A-6001, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1995, p. 419, § 1.

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

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

Text read from t48-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, page 147; merge action: carried; file SHA-256 7933c78e4182.