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us-ga/statute/48/chapter-5/part-3/article-9 — Franchises · Axiom
Axiom
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Georgia
/
Statutes
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Title 48
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§ chapter-5
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(part-3)
Franchises
7 sections
48-5-420
“Special franchise” defined.
48-5-421
Taxation of unenumerated franchises.
48-5-421.1
Certain property projects shall not constitute special franchises.
48-5-422
Returns to commissioner; effect of filing certified copy of authorization of franchise.
48-5-423
Ascertainment of valuations of special franchises; levy and collection of tax.
48-5-424
Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement.
48-5-425
Deductions from special franchise tax due any county, municipality, or school district.
