Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 2A. HOMESTEAD OPTION SALES AND USE TAX (HOST) · Part 1. HOMESTEAD OPTION SALES AND USE TAX

48-8-100. Short title.

Active

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

This part shall be known and may be cited as the “Homestead Option Sales and Use Tax Act.”

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, § 48-8-100, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.

Law reviews

For article, “Local Government Litigation: Some Pivotal Principles,” see 55 Mercer L. Rev. 1 (2003). For survey article on local government law for the period from June 1, 2002 to May 31, 2003, see 55 Mercer L. Rev. 353 (2003).

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-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, pages 926 to 927; merge action: carried; file SHA-256 94ae5e1b204a.