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O.C.G.A. § 48-13-2 — Prohibition of export tax on state products | Georgia Code

O.C.G.A. § 48-13-2 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

ARTICLE 1 GENERAL PROVISIONS

48-13-2. Prohibition of export tax on state products.

No export tax shall be imposed upon any item manufactured or produced in this state and shipped by the manufacturer or producer for sale outside the state.

(Ga. L. 1960, p. 806, § 1; Code 1933, § 91A-6001, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1995, p. 419, § 1.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 69.

ALR.

- What constitutes manufacturing and who is a manufacturer under tax laws, 17 A.L.R.3d 7.

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