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O.C.G.A. § 48-8-269.13 — Disbursement of proceeds | Georgia Code
O.C.G.A. § 48-8-269.13 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 5A SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX

48-8-269.13. Disbursement of proceeds.

The proceeds of the tax collected by the commissioner in each metropolitan county special district under this part shall be disbursed as soon as practicable after collection as follows:

  1. One percent of the amount collected shall be paid into the general fund of the state treasury in order to defray the costs of administration; and
  2. Except for the percentage provided in paragraph (1) of this Code section, the remaining proceeds of the tax shall be distributed pursuant to the terms of an intergovernmental agreement.

(Code 1981, §48-8-269.13, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369.)

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.94, was redesignated as Code Section 48-8-269.13.

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This Georgia Code resource is curated by Georgia Bar member 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.