TITLE 48 REVENUE AND TAXATION

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

ARTICLE 1 GENERAL PROVISIONS

48-13-24. Census governing amount of tax or license fee to be paid.

In any provision of this chapter where population controls the amount of tax or license fee to be paid, the most recent United States decennial census shall govern.

(Ga. L. 1927, p. 56, § 15; Code 1933, § 92-301; Ga. L. 1935, p. 11, § 2; Code 1933, § 91A-6009, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, §48-13-15; Code 1981, §48-13-24, as redesignated by Ga. L. 1993, p. 1292, § 9; Ga. L. 1995, p. 419, § 1.)