Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-ga/statute/48/chapter-8/part-3 — Revised Homestead Option Sales and Use Tax · Axiom
Axiom
/
Georgia
/
Statutes
/
Title 48
/
§ chapter-8
Revised Homestead Option Sales and Use Tax
29 sections
County Sales and Use Taxes
Special Districts for Transit Purposes (Transit SPLOST)
48-8-109.15
Short title.
48-8-109.16
Approval by electorate of sales and use taxes authorized by this part.
48-8-109.17
Creation of special districts; imposition of local sales and use tax within special district.
48-8-109.18
Petition; call for election; publication of date and purpose of election; ballot question; conduct of election; approval of taxes in referendum election; adoption of resolution.
48-8-109.19
Administration and collection of taxes; disbursement of tax proceeds; form to collect ad valorem tax.
48-8-109.20
Credit of tax against similar taxes collected in other jurisdictions on same property.
48-8-109.21
Referendum election to decide imposition of tax; procedure.
48-8-109.22
Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed.
48-8-109.23
Building and construction materials.
48-8-109.24
Rules and regulations.
48-8-269.22
Creation of 159 special districts conterminous with geographical boundary of each county; applicability.
48-8-269.23
Transportation special purpose local option sales and use tax.
48-8-269.24
Ballot measure.
48-8-269.25
Procedures, conditions, and limitations for imposition of tax.
48-8-269.26
Administration and collection by commissioner.
48-8-269.27
Remission of taxes collected; location of each retail establishment.
48-8-269.28
Disbursement of tax proceeds.
48-8-269.29
Allocation or balancing of state and federal funds.
48-8-269.30
Tax imposed.
48-8-269.31
Credit for taxes paid in another tax jurisdiction.
48-8-269.32
No tax upon sale of tangible personal property ordered and delivered outside tax jurisdiction under certain conditions.
48-8-269.33
Rules and regulations.
48-8-269.34
Tax authorized in addition to other local sales and use taxes.
48-8-269.35
Proceeds to be used exclusively for transportation purposes; general obligation debt; resolution.
48-8-269.36
Publication of nontechnical report showing costs and expenditures for each purpose for which tax imposed.
48-8-269.45
Notice to local officials; approval or denial of projects; requirements for resolution.
48-8-269.46
Ballot form for imposition of tax for transit projects; conduct of election; impact of approval or rejection of question.
