---
title: O.C.G.A. § 48-8-269.13. Disbursement of proceeds.
collection: code
id: 48-8-269.13
cite_as: O.C.G.A. § 48-8-269.13 (2025)
canonical_url: https://georgiacommons.org/code/48-8-269.13
md_url: https://georgiacommons.org/code/48-8-269.13.md
text_url: https://georgiacommons.org/code/48-8-269.13/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=1066
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
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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 / METROPOLITAN COUNTY SPECIAL DISTRICTS
---

# O.C.G.A. § 48-8-269.13. Disbursement of proceeds.

The proceeds of the tax collected by the commissioner in each metropolitan county special district under this part shall be disbursed as soon as practicable after collection as follows:

(1) One percent of the amount collected shall be paid into the general fund of the state treasury in order to defray the costs of administration; and

(2) Except for the percentage provided in paragraph (1) of this Code section, the remaining proceeds of the tax shall be distributed pursuant to the terms of an intergovernmental agreement.

## History

Code 1981, § 48-8-269.13, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369.

## Code Commission Notes

Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.94, was redesignated as Code Section 48-8-269.13.