---
title: O.C.G.A. § 48-8-244.1. Effect of special district levy on state allocation of funds under Code Section 32-5-27.
collection: code
id: 48-8-244.1
cite_as: O.C.G.A. § 48-8-244.1 (2025)
canonical_url: https://georgiacommons.org/code/48-8-244.1
md_url: https://georgiacommons.org/code/48-8-244.1.md
text_url: https://georgiacommons.org/code/48-8-244.1/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=1034
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.
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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 / SPECIAL DISTRICT TRANSPORTATION SALES AND USE TAX (TSPLOST) / ELECTION, IMPOSITION, AND PROCEDURES
---

# O.C.G.A. § 48-8-244.1. Effect of special district levy on state allocation of funds under Code Section 32-5-27.

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.