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Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 8. SALES AND USE TAXES · Artículo 5A. SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX · Parte 1. GENERAL PROVISIONS

48-8-260. 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 article, the term:

  2. (1)

    “Intergovernmental agreement” means a contract entered into pursuant to Article IX, Section III, Paragraph I of the Constitution.#

  3. (2)

    “Mass transportation” means any mode of transportation serving the general public which is appropriate to transport people by highways or rail.#

  4. (3)

    “Qualified municipality” means a qualified municipality as defined in paragraph (4) of Code Section 48-8-110 which is located wholly or partly within a special district.#

  5. (4)

    “Transportation purposes” means and includes:#

    1. (A)

      Roads, bridges, public transit, rails, airports, buses, seaports, including without limitation road, street, and bridge purposes pursuant to paragraph (1) of subsection (b) of Code Section 48-8-121, and all accompanying infrastructure and services necessary to provide access to these transportation facilities, including new general obligation debt and other multiyear obligations issued to finance such purposes;#

    2. (B)

      The retirement of previously incurred general obligation debt with respect only to such purposes as identified in subparagraph (A) of this paragraph;#

    3. (C)

      A capital outlay project or projects under subparagraph (a)(1)(M) of Code Section 48-8-111, with respect only to such purposes as identified in subparagraph (A) of this paragraph; or#

    4. (D)

      Any combination of two or more of the foregoing.#

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, § 48-8-260, enacted by Ga. L. 2015, p. 236, § 7-5/HB 170; Ga. L. 2015, p. 1443, § 2/HB 106; Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2017, p. 179, § 1/HB 134; Ga. L. 2024, p. 680, § 1/HB 946, effective May 6, 2024.

Amendments

The 2024 amendment, effective May 6, 2024, deleted “, but only if an intergovernmental agreement has been entered into under this part” from the end of subparagraph (4)(B). See Editor’s notes for applicability.

Editor's notes

Ga. L. 2024, p. 680, § 7/HB 946, not codified by the General Assembly, makes subparagraph (4)(B) of this Code section not applicable to or affect any intergovernmental agreement entered into prior to May 6, 2024.

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 1044 a 1045; acción de fusión: carried; SHA-256 del archivo 94ae5e1b204a.