---
title: O.C.G.A. § 48-8-256. Allocation or balancing of state and federal funds.
collection: code
id: 48-8-256
cite_as: O.C.G.A. § 48-8-256 (2025)
canonical_url: https://georgiacommons.org/code/48-8-256
md_url: https://georgiacommons.org/code/48-8-256.md
text_url: https://georgiacommons.org/code/48-8-256/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=1043
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. § 48-8-256. Allocation or balancing of state and federal funds.

The tax authorized by this article shall not be subject to any allocation or balancing of state and federal funds provided for by general law, nor may such proceeds be considered or taken into account in any such allocation or balancing.

## History

Code 1981, § 48-8-256, enacted by Georgia L. 2010, p. 778, § 6/HB 277.