Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 3. COUNTY SALES AND USE TAXES · Part 2. SALES TAX FOR EDUCATIONAL PURPOSES (ESPLOST)

48-8-143. Distribution of sales tax for educational purposes.

Active

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

The net proceeds of the sales tax for educational purposes shall be distributed in the manner provided under Article VIII, Section VI, Paragraph IV(g) of the Constitution unless another distribution formula is provided for by the enactment of a local Act. Any such local Act providing for an alternate distribution formula shall not be amended during the time period for which the tax was imposed.

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, § 48-8-143, enacted by Ga. L. 1998, p. 591, § 1.

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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 996; merge action: carried; file SHA-256 94ae5e1b204a.