Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Article 5. EXCISE TAXES ON RENTAL MOTOR VEHICLES

48-13-95. Local powers and procedures.

Active

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

The manner of imposition, payment, and collection of the tax and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article.

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.

Code 1981, § 48-13-95, enacted by Ga. L. 1996, p. 1639, § 1.

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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 260; merge action: carried; file SHA-256 7933c78e4182.