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us-ga/statute/48/chapter-13/article-5 — Excise Taxes on Rental Motor Vehicles · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-13
Excise Taxes on Rental Motor Vehicles
8 sections
48-13-90
Legislative purpose and intent.
48-13-91
Definitions.
48-13-92
Special districts.
48-13-93
Levy and collection of excise taxes upon motor vehicle rental charges; expenditure of taxes; purpose.
48-13-94
Reimbursement for persons collecting tax.
48-13-95
Local powers and procedures.
48-13-96
Auditor’s report.
48-13-97
Cash and credit rental charges to be reported on either cash or accrual basis of accounting.