Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 5. AD VALOREM TAXATION OF PROPERTY · Artículo 6. MUNICIPAL TAXATION

48-5-355. Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

Any one or more persons purchasing guano, meats, meal, flour, bran, cottonseed, or cottonseed meal and hulls in carload lots shall be entitled, upon delivery of the car and the surrender of the bill of lading, to apportion the shipment or shipments between or among themselves without the payment of a special tax or license fee to any municipality as dealers or distributors of the goods or merchandise when:
(1)
The bill of lading for the shipment is taken in the name of an individual;#
(2)
The freight is paid pro rata by the owners of the goods or merchandise; and#
(3)
The goods or merchandise is being procured for the individual use of the purchasers and not for sale by them.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

Ga. L. 1914, p. 147, § 1; Code 1933, § 92-4106; Code 1933, § 91A-1505, enacted by Ga. L. 1978, p. 309, § 2.

Warehouse receipts, bills of lading, and other documents of title, T. 11, A. 7.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, página 791; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.