---
title: O.C.G.A. § 48-8-248. Disbursement of proceeds.
collection: code
id: 48-8-248
cite_as: O.C.G.A. § 48-8-248 (2025)
canonical_url: https://georgiacommons.org/code/48-8-248
md_url: https://georgiacommons.org/code/48-8-248.md
text_url: https://georgiacommons.org/code/48-8-248/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=1037
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/48-8-247.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 / SPECIAL DISTRICT TRANSPORTATION SALES AND USE TAX (TSPLOST) / ELECTION, IMPOSITION, AND PROCEDURES
---

# O.C.G.A. § 48-8-248. Disbursement of proceeds.

The proceeds of the tax collected by the state revenue commissioner in each special district under this article shall be disbursed as soon as practicable after collection to the Georgia State Financing and Investment Commission to be maintained in a trust fund and administered by the commission on behalf of the special district imposing the tax. Such proceeds for each special district shall be kept separate from other funds of the commission and shall not in any manner be commingled with other funds of the commission.

## History

Code 1981, § 48-8-248, enacted by Ga. L. 2010, p. 778, § 6/HB 277.