---
title: O.C.G.A. § 48-8-260. Definitions.
collection: code
id: 48-8-260
cite_as: O.C.G.A. § 48-8-260 (2025)
canonical_url: https://georgiacommons.org/code/48-8-260
md_url: https://georgiacommons.org/code/48-8-260.md
text_url: https://georgiacommons.org/code/48-8-260/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=1044
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/48-8-256.md
next: https://georgiacommons.org/code/48-8-261.md
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 MASS TRANSPORTATION SALES AND USE TAX / GENERAL PROVISIONS
---

# O.C.G.A. § 48-8-260. Definitions.

As used in this article, the term:

(1) “Intergovernmental agreement” means a contract entered into pursuant to Article IX, Section III, Paragraph I of the Constitution.

(2) “Mass transportation” means any mode of transportation serving the general public which is appropriate to transport people by highways or rail.

(3) “Qualified municipality” means a qualified municipality as defined in paragraph (4) of Code Section 48-8-110 which is located wholly or partly within a special district.

(4) “Transportation purposes” means and includes:

(A) Roads, bridges, public transit, rails, airports, buses, seaports, including without limitation road, street, and bridge purposes pursuant to paragraph (1) of subsection (b) of Code Section 48-8-121, and all accompanying infrastructure and services necessary to provide access to these transportation facilities, including new general obligation debt and other multiyear obligations issued to finance such purposes;

(B) The retirement of previously incurred general obligation debt with respect only to such purposes as identified in subparagraph (A) of this paragraph;

(C) A capital outlay project or projects under subparagraph (a)(1)(M) of Code Section 48-8-111, with respect only to such purposes as identified in subparagraph (A) of this paragraph; or

(D) Any combination of two or more of the foregoing.

## History

Code 1981, § 48-8-260, enacted by Ga. L. 2015, p. 236, § 7-5/HB 170; Ga. L. 2015, p. 1443, § 2/HB 106; Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2017, p. 179, § 1/HB 134; Ga. L. 2024, p. 680, § 1/HB 946, effective May 6, 2024.

## Editor's Notes

Ga. L. 2024, p. 680, § 7/HB 946, not codified by the General Assembly, makes subparagraph (4)(B) of this Code section not applicable to or affect any intergovernmental agreement entered into prior to May 6, 2024.

## Amendments

The 2024 amendment, effective May 6, 2024, deleted “, but only if an intergovernmental agreement has been entered into under this part” from the end of subparagraph (4)(B). See Editor’s notes for applicability.