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Georgia Commons

Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 8. SALES AND USE TAXES · Artículo 2A. HOMESTEAD OPTION SALES AND USE TAX (HOST) · Parte 1. HOMESTEAD OPTION SALES AND USE TAX

48-8-101. Definitions.

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.

  1. As used in this part, the term:

  2. (1)

    “Ad valorem taxes for county purposes” means any and all ad valorem taxes for county maintenance and operation purposes levied by, for, or on behalf of the county, excluding taxes to retire general obligation bonded indebtedness of the county.#

  3. (2)

    “Existing municipality” means a municipality created prior to January 1, 2007, lying wholly within or partially within a county.#

  4. (3)

    “Homestead” means homestead as defined and qualified in Code Section 48-5-40, with the additional qualification that it shall include only the primary residence and not more than five contiguous acres of land immediately surrounding such residence.#

  5. (4)

    “Qualified municipality” means a municipality created on or after January 1, 2007, lying wholly within or partially within a county.#

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.

History

Code 1981, § 48-8-101, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 1997, p. 1, § 1; Ga. L. 2007, p. 598, § 1/HB 264; Ga. L. 2015, p. 217, § 2/HB 215.

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-ch7-8-(v37)-2024-pdf.pdf, Volumen V37, edición 2024, página 927; acción de fusión: carried; SHA-256 del archivo 94ae5e1b204a.