---
title: O.C.G.A. § 48-8-269.50. Disbursement of proceeds.
collection: code
id: 48-8-269.50
cite_as: O.C.G.A. § 48-8-269.50 (2025)
canonical_url: https://georgiacommons.org/code/48-8-269.50
md_url: https://georgiacommons.org/code/48-8-269.50.md
text_url: https://georgiacommons.org/code/48-8-269.50/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=1093
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/48-8-269.49.md
next: https://georgiacommons.org/code/48-8-269.51.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 DISTRICTS FOR TRANSIT PURPOSES SALES AND USE TAX (TRANSIT SPLOST) / PROCEDURES FOR LEVY OF A TAX FOR TRANSIT PROJECTS
---

# O.C.G.A. § 48-8-269.50. Disbursement of proceeds.

(a) The proceeds of the tax collected by the commissioner in each special district qualified to levy the tax under Part 2 of this article 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 subsection, the remaining proceeds of the tax shall be distributed pursuant to the terms of the intergovernmental agreement.

(b) The proceeds of the tax collected by the commissioner in each special district qualified to levy the tax under Part 3 of this article 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 subsection, the remaining proceeds of the tax shall be distributed to the special district for the transit projects specified in the resolution calling for the imposition of the tax.

## History

Code 1981, § 48-8-269.50, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.