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O.C.G.A. § 46-5-31 — Rates and charges; surcharge not includable in gross receipts subject to franchise tax | Georgia Code
O.C.G.A. § 46-5-31 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 46 PUBLIC UTILITIES AND PUBLIC TRANSPORTATION

Section 5. Telephone Service, 46-5-1 through 46-5-252.

ARTICLE 2 TELEPHONE SERVICE

46-5-31. Rates and charges; surcharge not includable in gross receipts subject to franchise tax.

  1. Long-distance and all other applicable rates and charges, including the surcharge required by this part, shall apply to the users of the dual party relay system in the same manner as all other telephone subscribers, but no additional charges may be imposed for the use of the relay system. Local exchange telephone companies shall be compensated for any collection, inquiry, or other administrative services provided by said companies in conjunction with the operation of the dual party relay system.
  2. The surcharge created by this part and collected by the local exchange telephone companies is not includable in gross receipts subject to franchise tax allowed pursuant to Code Section 36-34-2 or subject to the sales and use taxes levied under Chapter 8 of Title 48.

(Code 1981, §46-5-31, enacted by Ga. L. 1990, p. 1118, § 2.)

PART 2 C ONSTRUCTION AND OPERATION OF LINES, PLANTS, OR SYSTEMS GENERALLY

RESEARCH REFERENCES

ALR.

- Placement, maintenance, or design of standing utility pole as affecting private utility's liability for personal injury resulting from vehicle's collision with pole within or beside highway, 51 A.L.R.4th 602.

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This Georgia Code resource is curated by Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.