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Georgia Commons

Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 8. SALES AND USE TAXES · Artículo 2B. SPECIAL DISTRICT OPTION SALES AND USE TAX

48-8-109.36. Disbursement of proceeds.

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.

For effective date, see note.Vigente hoy: For effective date, see note.

  1. The proceeds of the tax collected by the commissioner under this article shall be disbursed as soon as practicable after collection as follows:

  2. (1)

    One percent of the amount collected shall be paid into the general fund of the state treasury to defray the costs of administration; and#

  3. (2)

    The remaining proceeds of the tax shall be distributed to the county whose boundary is conterminous with the boundary of the special district to be distributed thereafter by such county among the political subdivisions within the special district in accordance with the distribution schedule, which shall be prescribed in the intergovernmental agreement imposing the tax.#

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, § 48-8-109.36, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581.

Editor's notes

Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article.

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, páginas 962 a 963; acción de fusión: annotated; SHA-256 del archivo 94ae5e1b204a.