Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 7. INCOME TAXES · Article 6. LOCAL INCOME TAXES

48-7-140. Prohibition of local income taxes.

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

On or after May 20, 2010, there shall be no local income taxes whatsoever levied or collected by any political subdivision of this state, and no local income tax returns shall be required.

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.

History

Code 1981, § 48-7-140, enacted by Ga. L. 2010, p. 156, § 2/HB 984.

Code Commission notes

Pursuant to Code Section 28-9-5, in 2010, “On or after May 20, 2010,” was substituted for “On or after the effective date of this Code section” at the beginning of this Code section.

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

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, page 617; merge action: carried; file SHA-256 94ae5e1b204a.

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