O.C.G.A. § 48-8-256 (2019)
Allocation or balancing of state and federal funds
The tax authorized by this article shall not be subject to any allocation or balancing of state and federal funds provided for by general law, nor may such proceeds be considered or taken into account in any such allocation or balancing.
History
Code 1981, § 48-8-256, enacted by Georgia L. 2010, p. 778, § 6/HB 277.
ARTICLE 5A SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX
Annotations
Code Commission notes. Pursuant to Code Section 28-9-5, in 2015, the enactment of this article by Ga. L. 2015, p. 236, § 7-5/HB 170, was treated as impliedly repealed and superseded by Ga. L. 2015, p. 1443, § 2/HB 106, due to irreconcilable conflict. Editor’s notes. Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Transportation Funding Act of 2015.’” Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly, provides that: “It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year
revenue increases be prioritized to fund education, transportation, and health care in this state.” Ga. L. 2015, p. 236, § 9-1(b)/HB 170, not codified by the General Assembly, provides that: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act.” This Act became effective July 1, 2015. Law reviews. For article on the 2015 enactment of this article, see 32 Georgia St. U.L. Rev. 261 (2015).
PART 1 GENERAL PROVISIONS