O.C.G.A.
O.C.G.A.

O.C.G.A. § 40-1-150 (2019)

Short title

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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This part shall be known and may be cited as the “Georgia Limousine Carrier Act.”

History

Code 1981, § 40-1-150, enacted by Ga. L. 2012, p. 580, § 1/HB 865.

Annotations

JUDICIAL DECISIONS Collection of state or local-option sales taxes. - Trial court’s grant of

summary judgment to the Georgia Department of Revenue on a limousine

MOTOR VEHICLES & TRAFFIC

company’s petition for a refund and declaration was upheld as no part of the Georgia Limousine Carrier Act, including O.C.G.A. § 40-1-168, barred the imposition and collection of state or local-option sales taxes from for-hire car

services such as the limousine company for the rental of its limousines or cars. Exec. Limousine Transp., Inc. v. Curry, 361 Ga. App. 626, 865 S.E.2d 217, 2021 Ga. App. LEXIS 522 (2021).

Notes of Decisions
Cited in 2 cases (2 in the last 5 years), 2021–2024 · leading case: Exec. Limousine Transp., Inc. v. David Curry, in His Off. Capacity as Revenue Comm'r of the Georgia Dep't of Revenue (Ga. Ct. App. 2021).
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Exec. Limousine Transp., Inc. v. David Curry, in His Off. Capacity as Revenue Comm'r of the Georgia Dep't of Revenue (Ga. Ct. App. 2021). · cites it 6× “This appeal presents questions of first impression concerning the meaning and application of the Georgia Limousine Carrier Act, OCGA § 40-1-150 et seq. (“the Act”), which was adopted into law in 2012.”
Aundray Barnes v. State Farm Fire & Cas. Co. (Ga. Ct. App. 2024). · cites it 4× “5 Part 3 encompasses OCGA §§ 40-1-150 through 40-1- 170, generally addressing Georgia limousine carriers.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.