---
title: O.C.G.A. § 8-2-142. Adjustment of taxes and other fees for certain Georgia-domiciled manufacturers.
collection: code
id: 8-2-142
cite_as: O.C.G.A. § 8-2-142 (2025)
canonical_url: https://georgiacommons.org/code/8-2-142
md_url: https://georgiacommons.org/code/8-2-142.md
text_url: https://georgiacommons.org/code/8-2-142/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t7-t8-(v5)-2024-pdf.pdf?sfvrsn=6386add7_0#page=933
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
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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: BUILDINGS AND HOUSING / STANDARDS AND REQUIREMENTS FOR CONSTRUCTION AND ALTERATION OF BUILDINGS AND OTHER STRUCTURES / FACTORY BUILT BUILDINGS AND DWELLING UNITS / MANUFACTURED HOMES
---

# O.C.G.A. § 8-2-142. Adjustment of taxes and other fees for certain Georgia-domiciled manufacturers.

If any state or foreign country imposes upon Georgia-domiciled manufactured home manufacturers (or upon their agents or representatives) any taxes, licenses, or other fees in the aggregate, or any fines, penalties, or other material obligations, prohibitions, or restrictions, for the privilege of doing business in that state or country, which costs, obligations, prohibitions, or restrictions are in excess of similar costs, obligations, prohibitions, or restrictions imposed by the State of Georgia upon manufactured home manufacturers (or their agents or representatives) which are domiciled in that state or foreign country and which are doing business or are seeking to do business in the State of Georgia, then so long as that state or foreign country continues to impose such costs, obligations, prohibitions, or restrictions upon Georgia-domiciled manufactured home manufacturers (or their agents or representatives), the State of Georgia shall impose upon manufactured home manufacturers (or their agents or representatives) which are domiciled in that state or foreign country and which are doing business or are seeking to do business in Georgia the same costs, obligations, prohibitions, or restrictions which are imposed by that state or foreign country on Georgia-domiciled manufactured home manufacturers (or their agents or representatives) which are doing business or seeking to do business in that state or foreign country. Any tax, license, or other fee or other obligation imposed by any city, county, or other political subdivision or agency of such other state or country on manufactured home manufacturers domiciled in Georgia (or their agents or representatives) shall be deemed to be imposed by such state or country within the meaning of this Code section.

## History

Ga. L. 1975, p. 1557, § 1; Code 1981, § 8-2-142; Ga. L. 1982, p. 1376, §§ 2, 7; Ga. L. 2004, p. 607, § 1.

## Editor's Notes

Ga. L. 1973, p. 4, which forms the basis for this part, was amended by Ga. L. 1975, p. 1557, § 1, which added a “Section 12A” to the 1973 Act. The 1973 Act was also amended by Ga. L. 1979, p. 1286, § 5, which again added a “Section 12A” to the 1973 Act. It does not appear that the later Section 12A was intended to amend or supersede the earlier Section 12A, and both have been codified, the 1975 amendment as Code Section 8-2-142, the 1979 amendment as Code Section 8-2-143.