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

48-8-109.39. Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax.

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.

No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract for which the materials are purchased or used was advertised for bid prior to the voters’ approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of 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, § 48-8-109.39, 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, página 964; acción de fusión: annotated; SHA-256 del archivo 94ae5e1b204a.