Georgia Commons

Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION

23 chapters · 1,263 sections · 48-1-1 to 48-18-1

  1. Chapter 1. GENERAL PROVISIONS

    10 sections · 48-1-1 to 48-1-10

  2. Chapter 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT

    67 sections · 48-2-1 to 48-2-110

    • Article 1. STATE ADMINISTRATIVE ORGANIZATION23 sections
    • Article 2. ADMINISTRATION37 sections
    • Article 3. ENFORCEMENT5 sections
    • Article 4. FACILITATING BUSINESS RAPID RESPONSE TO STATE DECLARED DISASTERS1 sections
    • Article 5. REFUNDS FOR ELIGIBLE RECIPIENTS1 sections

  3. Chapter 3. TAX EXECUTIONS

    37 sections · 48-3-1 to 48-3-44

    • Article 1. GENERAL PROVISIONS32 sections
    • Article 2. UNIFORM SYSTEM FOR FILING STATE TAX EXECUTIONS5 sections

  4. Chapter 4. TAX SALES

    46 sections · 48-4-1 to 48-4-112

    • Article 1. SALES UNDER TAX EXECUTIONS7 sections
    • Article 2. PURCHASE BY COUNTIES4 sections
    • Article 3. REDEMPTION OF PROPERTY SOLD FOR TAXES9 sections
    • Article 4. LAND BANK AUTHORITIES6 sections
    • Article 5. AD VALOREM TAX FORECLOSURES7 sections
    • Article 6. LAND BANKS13 sections

  5. Chapter 5. AD VALOREM TAXATION OF PROPERTY

    358 sections · 48-5-1 to 48-5-607

    • Article 1. GENERAL PROVISIONS46 sections
    • Article 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL49 sections
      • Part 1. TAX EXEMPTIONS33 sections
      • Part 2. TAX DEFERRAL FOR THE ELDERLY16 sections
    • Article 3. COUNTY TAX OFFICIALS AND ADMINISTRATION76 sections
      • Part 1. TAX RECEIVERS11 sections
      • Part 2. TAX COLLECTORS49 sections
      • Part 3. COMPENSATION6 sections
      • Part 4. DELINQUENT TAX OFFICIALS7 sections
      • Part 5. COUNTY TAX OFFICIALS3 sections
    • Article 4. COUNTY TAXATION14 sections
    • Article 5. UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION51 sections
      • Part 1. EQUALIZATION OF ASSESSMENTS18 sections
      • Part 2. COUNTY BOARDS OF TAX ASSESSORS31 sections
      • Part 3. STATE LOANS TO COUNTIES2 sections
    • Article 5A. EXAMINATION OF COUNTY TAX DIGESTS16 sections
    • Article 6. MUNICIPAL TAXATION13 sections
    • Article 7. MISCELLANEOUS LOCAL ADMINISTRATIVE PROVISIONS2 sections
    • Article 8. SCHOOL TAXATION6 sections
    • Article 9. FRANCHISES7 sections
    • Article 10. AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY40 sections
      • Part 1. GENERAL PROVISIONS14 sections
      • Part 2. MOTOR VEHICLES15 sections
      • Part 3. MOBILE HOMES6 sections
      • Part 4. HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS2 sections
      • Part 5. FARM EQUIPMENT1 sections
      • Part 6. AIRCRAFT HELD IN DEALER’S INVENTORY1 sections
      • Part 7. WATERCRAFT AND ALL-TERRAIN VEHICLES HELD IN INVENTORY FOR RESALE1 sections
    • Article 10A. AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES7 sections
    • Article 11. AD VALOREM TAXATION OF PUBLIC UTILITIES15 sections
    • Article 12. AD VALOREM TAXATION OF AIRLINE COMPANIES7 sections
    • Article 13. AD VALOREM TAXATION OF QUALIFIED TIMBERLAND PROPERTY9 sections

  6. Chapter 5A. SPECIAL ASSESSMENT OF FOREST LAND CONSERVATION USE PROPERTY

    6 sections · 48-5A-1 to 48-5A-6

  7. Chapter 5B. MORATORIUM PERIOD FOR VALUATION INCREASES IN PROPERTY

    1 sections · 48-5B-1 to 48-5B-1

  8. Chapter 5C. TITLE AD VALOREM TAX ON MOTOR VEHICLES (TAVT)

    1 sections · 48-5C-1 to 48-5C-1

  9. Chapter 6. TAXATION OF INTANGIBLES

    39 sections · 48-6-1 to 48-6-98

    • Article 1. REAL ESTATE TRANSFER TAX10 sections
    • Article 2. INTANGIBLE PERSONAL PROPERTY TAX1 sections
    • Article 3. INTANGIBLE RECORDING TAX18 sections
    • Article 4. TAXATION OF FINANCIAL INSTITUTIONS10 sections

  10. Chapter 7. INCOME TAXES

    179 sections · 48-7-1 to 48-7-170

    • Article 1. GENERAL PROVISIONS6 sections
    • Article 2. IMPOSITION, RATE, COMPUTATION, EXEMPTIONS, AND CREDITS103 sections
    • Article 3. RETURNS AND FURNISHING OF INFORMATION16 sections
    • Article 4. PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION7 sections
    • Article 5. CURRENT INCOME TAX PAYMENT33 sections
    • Article 6. LOCAL INCOME TAXES1 sections
    • Article 7. SETOFF DEBT COLLECTION13 sections

  11. Chapter 7A. LOW-INCOME TAX CREDIT

    3 sections · 48-7A-1 to 48-7A-3

  12. Chapter 8. SALES AND USE TAXES

    291 sections · 48-8-1 to 48-8-277

    • Article 1. STATE SALES AND USE TAX76 sections
      • Part 1. GENERAL PROVISIONS25 sections
      • Part 2. IMPOSITION, RATE, COLLECTION, AND ASSESSMENT51 sections
    • Article 2. JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (LOST)23 sections
    • Article 2A. HOMESTEAD OPTION SALES AND USE TAX (HOST)31 sections
      • Part 1. HOMESTEAD OPTION SALES AND USE TAX11 sections
      • Part 2. EQUALIZED HOMESTEAD OPTION SALES TAX10 sections
      • Part 3. REVISED HOMESTEAD OPTION SALES AND USE TAX (RHOST)10 sections
    • Article 2B. SPECIAL DISTRICT OPTION SALES AND USE TAX13 sections
    • Article 3. COUNTY SALES AND USE TAXES35 sections
      • Part 1. COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX (SPLOST)17 sections
      • Part 2. SALES TAX FOR EDUCATIONAL PURPOSES (ESPLOST)5 sections
      • Part 3. CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX13 sections
    • Article 3A. UNIFORM SALES AND USE TAX ADMINISTRATION8 sections
    • Article 4. WATER AND SEWER PROJECTS AND COSTS TAX13 sections
    • Article 5. SPECIAL DISTRICT TRANSPORTATION SALES AND USE TAX (TSPLOST)18 sections
      • Part 1. IN GENERAL4 sections
      • Part 2. ELECTION, IMPOSITION, AND PROCEDURES14 sections
    • Article 5A. SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX47 sections
      • Part 1. GENERAL PROVISIONS17 sections
      • Part 2. METROPOLITAN COUNTY SPECIAL DISTRICTS15 sections
      • Part 3. METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS15 sections
    • Article 5B. SPECIAL DISTRICTS FOR TRANSIT PURPOSES SALES AND USE TAX (TRANSIT SPLOST)19 sections
      • Part 1. GENERAL PROVISIONS3 sections
      • Part 2. NEIGHBORING COUNTIES AND SPECIAL DISTRICTS OUTSIDE NONATTAINMENT AREAS2 sections
      • Part 3. SPECIAL DISTRICTS WITHIN NONATTAINMENT AREAS2 sections
      • Part 4. PROCEDURES FOR LEVY OF A TAX FOR TRANSIT PROJECTS12 sections
    • Article 6. GEORGIA TOURISM DEVELOPMENT8 sections

  13. Chapter 9. MOTOR FUEL AND ROAD TAXES

    38 sections · 48-9-1 to 48-9-46

    • Article 1. MOTOR FUEL TAX21 sections
    • Article 2. ROAD TAX ON MOTOR CARRIERS17 sections

  14. Chapter 10. MOTOR VEHICLE LICENSE FEES AND PLATES

    1 sections · 48-10-1 to 48-10-1

  15. Chapter 11. TAXES ON TOBACCO AND VAPING PRODUCTS

    33 sections · 48-11-1 to 48-11-30

  16. Chapter 12. ESTATE TAX

    1 sections · 48-12-1 to 48-12-1

  17. Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES

    113 sections · 48-13-1 to 48-13-144

    • Article 1. GENERAL PROVISIONS32 sections
    • Article 2. NONRESIDENT CONTRACTORS9 sections
    • Article 3. EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS26 sections
    • Article 4. CORPORATE NET WORTH TAX10 sections
    • Article 5. EXCISE TAXES ON RENTAL MOTOR VEHICLES8 sections
    • Article 6. EXCISE TAX ON SALE OR USE OF ENERGY19 sections
    • Article 7. TAXATION OF CONSUMER FIREWORKS4 sections
    • Article 8. EXCISE TAX ON FOR-HIRE GROUND TRANSPORTATION5 sections

  18. Chapter 14. GRANTS AND SPECIAL REVENUE DISBURSEMENTS

    4 sections · 48-14-1 to 48-14-4

  19. Chapter 15. EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES

    11 sections · 48-15-1 to 48-15-11

  20. Chapter 16. TAX AMNESTY PROGRAM

    12 sections · 48-16-1 to 48-16-12

  21. Chapter 16A. PROPERTY TAX AMNESTY PROGRAM

    10 sections · 48-16A-1 to 48-16A-10

  22. Chapter 17. REDESIGNATED

    1 sections · 48-17-1 to 48-17-1

  23. Chapter 18. CERTIFIED CAPITAL COMPANIES

    1 sections · 48-18-1 to 48-18-1