---
title: O.C.G.A. § 48-8-268. Allocation or balancing of state and federal funds.
collection: code
id: 48-8-268
cite_as: O.C.G.A. § 48-8-268 (2025)
canonical_url: https://georgiacommons.org/code/48-8-268
md_url: https://georgiacommons.org/code/48-8-268.md
text_url: https://georgiacommons.org/code/48-8-268/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=1055
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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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. § 48-8-268. Allocation or balancing of state and federal funds.

(a) The proceeds of a tax under this part shall not be subject to any allocation or balancing of state and federal funds provided for by general law, and such proceeds shall not be considered or taken into account in any such allocation or balancing.

(b) The approval of the tax under this part shall not in any way diminish the percentage of state or federal funds allocated to any of the local governments under Code Section 32-5-27 within the special district levying the tax. The amount of state or federal funds expended in the county or any qualified municipality within the special district shall not be decreased or diverted due to the use of proceeds from the tax levied under this part for transportation purposes that have a high priority in the state-wide strategic transportation plan.

## History

Code 1981, § 48-8-268, 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.