Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 5. SPECIAL DISTRICT TRANSPORTATION SALES AND USE TAX (TSPLOST) · Part 2. ELECTION, IMPOSITION, AND PROCEDURES
48-8-244.1. Effect of special district levy on state allocation of funds under Code Section 32-5-27.
Current through: Including Acts of the 2025 Regular Session of the General Assembly.
The approval of the levy of the special district transportation sales and use tax in a special district shall not in any way diminish the percentage of funds allocated to a special district or any of the local governments within a special district under the provisions of subsection (c) of Code Section 32-5-27. The amount of funds expended in a special district shall not be decreased due to the use of proceeds from the special district transportation sales and use tax to construct transportation projects that have a high priority in the state-wide strategic transportation plan. If a special district constructs a project on the approved investment list using proceeds from the special district tax, then the state funding under subsection (c) of Code Section 32-5-27 shall not be diverted to priority projects in other special districts.
History
Code 1981, § 48-8-244.1, enacted by Ga. L. 2010, p. 778, § 6/HB 277.
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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 1034; merge action: carried; file SHA-256 94ae5e1b204a.
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