--- title: Title 48. Revenue and Taxation collection: code id: code:title:48 canonical_url: https://georgiacommons.org/code/title/48 md_url: https://georgiacommons.org/code/48.md 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/index.md previous: https://georgiacommons.org/code/47.md next: https://georgiacommons.org/code/49.md index: https://georgiacommons.org/code/index.md heading: REVENUE AND TAXATION section_count: 1263 chapter_count: 23 --- # Title 48. Revenue and Taxation 1263 sections in 23 chapters. Each chapter's twin lists its sections. ## Chapter 1. General Provisions https://georgiacommons.org/code/48-1.md (10 sections; 48-1-1 to 48-1-10) ## Chapter 2. State Administrative Organization, Administration, and Enforcement https://georgiacommons.org/code/48-2.md (67 sections; 48-2-1 to 48-2-110) - Article 1. State Administrative Organization (23 sections; 48-2-1 to 48-2-19) - Article 2. Administration (37 sections; 48-2-30 to 48-2-63) - Article 3. Enforcement (5 sections; 48-2-80 to 48-2-84) - Article 4. Facilitating Business Rapid Response to State Declared Disasters (1 sections; 48-2-100 to 48-2-100) - Article 5. Refunds for Eligible Recipients (1 sections; 48-2-110 to 48-2-110) ## Chapter 3. Tax Executions https://georgiacommons.org/code/48-3.md (37 sections; 48-3-1 to 48-3-44) - Article 1. General Provisions (32 sections; 48-3-1 to 48-3-29) - Article 2. Uniform System for Filing State Tax Executions (5 sections; 48-3-40 to 48-3-44) ## Chapter 4. Tax Sales https://georgiacommons.org/code/48-4.md (46 sections; 48-4-1 to 48-4-112) - Article 1. Sales Under Tax Executions (7 sections; 48-4-1 to 48-4-7) - Article 2. Purchase by Counties (4 sections; 48-4-20 to 48-4-23) - Article 3. Redemption of Property Sold for Taxes (9 sections; 48-4-40 to 48-4-48) - Article 4. Land Bank Authorities (6 sections; 48-4-60 to 48-4-65) - Article 5. Ad Valorem Tax Foreclosures (7 sections; 48-4-75 to 48-4-81) - Article 6. Land Banks (13 sections; 48-4-100 to 48-4-112) ## Chapter 5. Ad Valorem Taxation of Property https://georgiacommons.org/code/48-5.md (358 sections; 48-5-1 to 48-5-607) - Article 1. General Provisions (46 sections; 48-5-1 to 48-5-34) - Article 2. Property Tax Exemptions and Deferral (49 sections; 48-5-40 to 48-5-84) - Part 1. Tax Exemptions (33 sections; 48-5-40 to 48-5-56) - Part 2. Tax Deferral for the Elderly (16 sections; 48-5-70 to 48-5-84) - Article 3. County Tax Officials and Administration (76 sections; 48-5-100 to 48-5-212) - Part 1. Tax Receivers (11 sections; 48-5-100 to 48-5-109) - Part 2. Tax Collectors (49 sections; 48-5-120 to 48-5-165) - Part 3. Compensation (6 sections; 48-5-180 to 48-5-184) - Part 4. Delinquent Tax Officials (7 sections; 48-5-200 to 48-5-206) - Part 5. County Tax Officials (3 sections; 48-5-210 to 48-5-212) - Article 4. County Taxation (14 sections; 48-5-220 to 48-5-243) - Article 5. Uniform Property Tax Administration and Equalization (51 sections; 48-5-260 to 48-5-331) - Part 1. Equalization of Assessments (18 sections; 48-5-260 to 48-5-275) - Part 2. County Boards of Tax Assessors (31 sections; 48-5-290 to 48-5-314) - Part 3. State Loans to Counties (2 sections; 48-5-330 to 48-5-331) - Article 5A. Examination of County Tax Digests (16 sections; 48-5-340 to 48-5-349.5) - Article 6. Municipal Taxation (13 sections; 48-5-350 to 48-5-361) - Article 7. Miscellaneous Local Administrative Provisions (2 sections; 48-5-380 to 48-5-381) - Article 8. School Taxation (6 sections; 48-5-400 to 48-5-405) - Article 9. Franchises (7 sections; 48-5-420 to 48-5-425) - Article 10. Ad Valorem Taxation of Motor Vehicles, Mobile Homes, Certain Equipment, and Certain Inventory (40 sections; 48-5-440 to 48-5-504.40) - Part 1. General Provisions (14 sections; 48-5-440 to 48-5-451) - Part 2. Motor Vehicles (15 sections; 48-5-470 to 48-5-478.4) - Part 3. Mobile Homes (6 sections; 48-5-490 to 48-5-495) - Part 4. Heavy-duty Construction Equipment Owned by Nonresidents (2 sections; 48-5-500 to 48-5-501) - Part 5. Farm Equipment (1 sections; 48-5-504 to 48-5-504) - Part 6. Aircraft Held in Dealer’s Inventory (1 sections; 48-5-504.20 to 48-5-504.20) - Part 7. Watercraft and All-terrain Vehicles Held in Inventory for Resale (1 sections; 48-5-504.40 to 48-5-504.40) - Article 10A. Ad Valorem Taxation of Heavy-duty Equipment Motor Vehicles (7 sections; 48-5-505 to 48-5-509) - Article 11. Ad Valorem Taxation of Public Utilities (15 sections; 48-5-510 to 48-5-524) - Article 12. Ad Valorem Taxation of Airline Companies (7 sections; 48-5-540 to 48-5-546) - Article 13. Ad Valorem Taxation of Qualified Timberland Property (9 sections; 48-5-600 to 48-5-607) ## Chapter 5A. Special Assessment of Forest Land Conservation Use Property https://georgiacommons.org/code/48-5A.md (6 sections; 48-5A-1 to 48-5A-6) ## Chapter 5B. Moratorium Period for Valuation Increases in Property https://georgiacommons.org/code/48-5B.md (1 sections; 48-5B-1 to 48-5B-1) ## Chapter 5C. Title Ad Valorem Tax on Motor Vehicles (tavt) https://georgiacommons.org/code/48-5C.md (1 sections; 48-5C-1 to 48-5C-1) ## Chapter 6. Taxation of Intangibles https://georgiacommons.org/code/48-6.md (39 sections; 48-6-1 to 48-6-98) - Article 1. Real Estate Transfer Tax (10 sections; 48-6-1 to 48-6-10) - Article 2. Intangible Personal Property Tax (1 sections; 48-6-20 to 48-6-20) - Article 3. Intangible Recording Tax (18 sections; 48-6-60 to 48-6-77) - Article 4. Taxation of Financial Institutions (10 sections; 48-6-90 to 48-6-98) ## Chapter 7. Income Taxes https://georgiacommons.org/code/48-7.md (179 sections; 48-7-1 to 48-7-170) - Article 1. General Provisions (6 sections; 48-7-1 to 48-7-6) - Article 2. Imposition, Rate, Computation, Exemptions, and Credits (103 sections; 48-7-20 to 48-7-42) - Article 3. Returns and Furnishing of Information (16 sections; 48-7-50 to 48-7-64) - Article 4. Payment: Deficiencies, Assessment, and Collection (7 sections; 48-7-80 to 48-7-86) - Article 5. Current Income Tax Payment (33 sections; 48-7-100 to 48-7-129) - Article 6. Local Income Taxes (1 sections; 48-7-140 to 48-7-140) - Article 7. Setoff Debt Collection (13 sections; 48-7-160 to 48-7-170) ## Chapter 7A. Low-income Tax Credit https://georgiacommons.org/code/48-7A.md (3 sections; 48-7A-1 to 48-7A-3) ## Chapter 8. Sales and Use Taxes https://georgiacommons.org/code/48-8.md (291 sections; 48-8-1 to 48-8-277) - Article 1. State Sales and Use Tax (76 sections; 48-8-1 to 48-8-78) - Part 1. General Provisions (25 sections; 48-8-1 to 48-8-19) - Part 2. Imposition, Rate, Collection, and Assessment (51 sections; 48-8-30 to 48-8-78) - Article 2. Joint County and Municipal Sales and Use Tax (lost) (23 sections; 48-8-80 to 48-8-97) - Article 2A. Homestead Option Sales and Use Tax (host) (31 sections; 48-8-100 to 48-8-109.24) - Part 1. Homestead Option Sales and Use Tax (11 sections; 48-8-100 to 48-8-109) - Part 2. Equalized Homestead Option Sales Tax (10 sections; 48-8-109.1 to 48-8-109.10) - Part 3. Revised Homestead Option Sales and Use Tax (rhost) (10 sections; 48-8-109.15 to 48-8-109.24) - Article 2B. Special District Option Sales and Use Tax (13 sections; 48-8-109.30 to 48-8-109.42) - Article 3. County Sales and Use Taxes (35 sections; 48-8-110 to 48-8-157) - Part 1. County Special Purpose Local Option Sales Tax (splost) (17 sections; 48-8-110 to 48-8-124) - Part 2. Sales Tax for Educational Purposes (esplost) (5 sections; 48-8-140 to 48-8-144) - Part 3. Consolidated Government Coliseum Project Sales Tax (13 sections; 48-8-145 to 48-8-157) - Article 3A. Uniform Sales and Use Tax Administration (8 sections; 48-8-160 to 48-8-167) - Article 4. Water and Sewer Projects and Costs Tax (13 sections; 48-8-200 to 48-8-212) - Article 5. Special District Transportation Sales and Use Tax (tsplost) (18 sections; 48-8-240 to 48-8-256) - Part 1. In General (4 sections; 48-8-240 to 48-8-243) - Part 2. Election, Imposition, and Procedures (14 sections; 48-8-244 to 48-8-256) - Article 5A. Special District Mass Transportation Sales and Use Tax (47 sections; 48-8-260 to 48-8-269.36) - Part 1. General Provisions (17 sections; 48-8-260 to 48-8-269.6) - Part 2. Metropolitan County Special Districts (15 sections; 48-8-269.7 to 48-8-269.21) - Part 3. Metropolitan Municipality Special Districts (15 sections; 48-8-269.22 to 48-8-269.36) - Article 5B. Special Districts for Transit Purposes Sales and Use Tax (transit Splost) (19 sections; 48-8-269.40 to 48-8-269.58) - Part 1. General Provisions (3 sections; 48-8-269.40 to 48-8-269.42) - Part 2. Neighboring Counties and Special Districts Outside Nonattainment Areas (2 sections; 48-8-269.43 to 48-8-269.44) - Part 3. Special Districts Within Nonattainment Areas (2 sections; 48-8-269.45 to 48-8-269.46) - Part 4. Procedures for Levy of a Tax for Transit Projects (12 sections; 48-8-269.47 to 48-8-269.58) - Article 6. Georgia Tourism Development (8 sections; 48-8-270 to 48-8-277) ## Chapter 9. Motor Fuel and Road Taxes https://georgiacommons.org/code/48-9.md (38 sections; 48-9-1 to 48-9-46) - Article 1. Motor Fuel Tax (21 sections; 48-9-1 to 48-9-20) - Article 2. Road Tax on Motor Carriers (17 sections; 48-9-30 to 48-9-46) ## Chapter 10. Motor Vehicle License Fees and Plates https://georgiacommons.org/code/48-10.md (1 sections; 48-10-1 to 48-10-1) ## Chapter 11. Taxes on Tobacco and Vaping Products https://georgiacommons.org/code/48-11.md (33 sections; 48-11-1 to 48-11-30) ## Chapter 12. Estate Tax https://georgiacommons.org/code/48-12.md (1 sections; 48-12-1 to 48-12-1) ## Chapter 13. Specific, Business, and Occupation Taxes https://georgiacommons.org/code/48-13.md (113 sections; 48-13-1 to 48-13-144) - Article 1. General Provisions (32 sections; 48-13-1 to 48-13-29) - Article 2. Nonresident Contractors (9 sections; 48-13-30 to 48-13-38) - Article 3. Excise Tax on Rooms, Lodgings, and Accommodations (26 sections; 48-13-50 to 48-13-63) - Article 4. Corporate Net Worth Tax (10 sections; 48-13-70 to 48-13-79) - Article 5. Excise Taxes on Rental Motor Vehicles (8 sections; 48-13-90 to 48-13-97) - Article 6. Excise Tax on Sale or Use of Energy (19 sections; 48-13-110 to 48-13-128) - Article 7. Taxation of Consumer Fireworks (4 sections; 48-13-130 to 48-13-133) - Article 8. Excise Tax on For-hire Ground Transportation (5 sections; 48-13-140 to 48-13-144) ## Chapter 14. Grants and Special Revenue Disbursements https://georgiacommons.org/code/48-14.md (4 sections; 48-14-1 to 48-14-4) ## Chapter 15. Excise Tax on Marijuana and Controlled Substances https://georgiacommons.org/code/48-15.md (11 sections; 48-15-1 to 48-15-11) ## Chapter 16. Tax Amnesty Program https://georgiacommons.org/code/48-16.md (12 sections; 48-16-1 to 48-16-12) ## Chapter 16A. Property Tax Amnesty Program https://georgiacommons.org/code/48-16A.md (10 sections; 48-16A-1 to 48-16A-10) ## Chapter 17. Redesignated https://georgiacommons.org/code/48-17.md (1 sections; 48-17-1 to 48-17-1) ## Chapter 18. Certified Capital Companies https://georgiacommons.org/code/48-18.md (1 sections; 48-18-1 to 48-18-1)