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(Ga. L. 1960, p. 7, § 28; Code 1933, § 91A-3924, enacted by Ga. L. 1978, p. 309, § 4; Ga. L. 1988, p. 1380, § 5.)
- 71 Am. Jur. 2d, State and Local Taxation, § 404 et seq.
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