---
title: O.C.G.A. § 48-8-100. Short title.
collection: code
id: 48-8-100
cite_as: O.C.G.A. § 48-8-100 (2025)
canonical_url: https://georgiacommons.org/code/48-8-100
md_url: https://georgiacommons.org/code/48-8-100.md
text_url: https://georgiacommons.org/code/48-8-100/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=926
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/48-8.md
previous: https://georgiacommons.org/code/48-8-97.md
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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 / SALES AND USE TAXES / HOMESTEAD OPTION SALES AND USE TAX (HOST) / HOMESTEAD OPTION SALES AND USE TAX
---

# O.C.G.A. § 48-8-100. Short title.

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

## 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).