---
title: O.C.G.A. § 48-13-3. Prohibition of capitation tax; exception.
collection: code
id: 48-13-3
cite_as: O.C.G.A. § 48-13-3 (2025)
canonical_url: https://georgiacommons.org/code/48-13-3
md_url: https://georgiacommons.org/code/48-13-3.md
text_url: https://georgiacommons.org/code/48-13-3/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: 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/48-13-2.md
next: https://georgiacommons.org/code/48-13-4.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 / GENERAL PROVISIONS
---

# O.C.G.A. § 48-13-3. Prohibition of capitation tax; exception.

No county, municipality, or district shall levy or collect any capitation tax whatever, except street tax.

## History

Laws 1842, Cobb’s 1851 Digest, p. 1074.; Code 1863, § 739; Code 1868, § 806; Ga. L. 1869, p. 162, § 1; Ga. L. 1870, p. 432, § 1; Code 1873, § 809; Code 1882, § 809; Civil Code 1895, § 775; Civil Code 1910, § 1015; Code 1933, § 92-109; Code 1933, § 91A-6002, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 40; Ga. L. 1995, p. 419, § 1.

## Cross References

Exemption from street tax for members of organized militia, § 38-2-276.