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2018 Georgia Code Annotated

TITLE 48 REVENUE AND TAXATION

Chapter 1. General Provisions, 48-1-1 through 48-1-10.

Chapter 2. State Administrative Organization, Administration, and Enforcement, 48-2-1 through 48-2-115.

Article 1 State Administrative Organization.
Article 2 Administration.
Article 3 Enforcement.
Article 4 Facilitating Business Rapid Response to State Declared Disasters.
Article 5 Refunds for Eligible Recipients.

Chapter 3. Tax Executions, 48-3-1 through 48-3-44.

Article 1 General Provisions.
Article 2 Uniform System for Filing State Tax Executions.

Chapter 4. Tax Sales, 48-4-1 through 48-4-112.

Article 1 Sales under Tax Executions.
Article 2 Purchase by Counties.
Article 3 Redemption of Property Sold for Taxes.
Article 4 Land Bank Authorities.
Article 5 Ad Valorem Tax Foreclosures.
Article 6 Land Banks.

Chapter 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

Article 1 General Provisions.
Article 2 Property Tax Exemptions
and Deferral. Part 1
Part 2 TAX DEFERRAL FOR THE ELDERLY.
Article 3 County Tax Officials and Administration.
Part 1 TAX RECEIVERS.
Part 2 TAX COLLECTORS.
Part 3 COMPENSATION.
Part 4 DELINQUENT TAX OFFICIALS.
Part 5 COUNTY TAX OFFICIALS.
Article 4 County Taxation.
Article 5 Uniform Property Tax Administration
and Equalization. Part 1
Part 2 COUNTY BOARDS OF TAX ASSESSORS.
Part 3 STATE LOANS TO COUNTIES.
Article 5A Examination of County
Tax Digests. Article 6
Municipal Taxation. Article 7
Miscellaneous Local Administrative Provisions. Article 8
School Taxation. Article 9
Franchises. Article 10
Ad Valorem Taxation of Motor Vehicles and Mobile
Homes. Part 1
Part 2 MOTOR VEHICLES.
Part 3 MOBILE HOMES.
Part 4 HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS.
Part 5 FARM EQUIPMENT.
Part 6 AIRCRAFT HELD IN DEALER'S INVENTORY.
Part 7 WATERCRAFT AND ALL-TERRAIN VEHICLES HELD IN INVENTORY FOR RESALE.
Article 10A Ad Valorem Taxation of Heavy-duty Equipment Motor Vehicles.
Article 11 Ad Valorem Taxation of
Public Utilities. Article 12
Ad Valorem Taxation of Airline Companies. Article 13
Ad Valorem Taxation of Qualified Timberland Property. Law reviews. -For article discussing taxation of foreign businesses in Georgia, see 27 Mercer L. Rev. 629 (1976). For survey article on local government law, see 34 Mercer L. Rev. 225 (1982). For annual survey article on local government law, see 50 Mercer L. Rev. 263 (1998). For note on 1991 amendments to this chapter, see 8 Ga. St. U. L. Rev. 182 (1992).
"NOTICE OF PROPERTY TAX INCREASE The (name of recommending authority or levying authority) has tentatively adopted a millage rate which will require an increase in property taxes by (percentage increase over roll-back rate) percent.

Chapter 6. Taxation of Intangibles, 48-6-1 through 48-6-98.

Article 1 Real Estate Transfer Tax.
Article 2 Intangible Personal Property Tax [Repealed].
Article 3 Intangible Recording Tax.
Article 4 Taxation of Financial Institutions.

Chapter 7. Income Taxes, 48-7-1 through 48-7-170.

Article 1 General Provisions.
Article 2 Imposition, Rate, and Computation;
Exemptions. Article 3
Returns and Furnishing of Information.
Article 4 Payment: Deficiencies, Assessment,
and Collection. Article 5
Current Income Tax Payment. Article 6
Local Income Taxes. Article 7
Setoff Debt Collection. Cross references. - Penalty for disclosure of information obtained by person, corporation, or others engaged in business of preparing federal or state income tax returns or assisting in such preparation, § 16-11-81.

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

Article 1 State Sales and Use Tax.
Part 1 GENERAL PROVISIONS.
Part 2 Imposition, Rate, Collection,
and Assessment. Article 2
Joint County and Municipal Sales and Use Tax (LOST).
Article 2A Homestead Option Sales and Use Tax (HOST).
Part 1 HOMESTEAD OPTION SALES AND USE TAX.
Part 2 EQUALIZED HOMESTEAD OPTION SALES TAX.
Article 3 County Sales and Use Taxes.
Part 1 County Special Purpose Local Option Sales Tax (SPLOST).
Part 2 SALES TAX FOR EDUCATIONAL PURPOSES (ESPLOST).
Article 3A Uniform Sales and Use Tax Administration.
Article 4 Water and Sewer Projects and Costs Tax (MOST).
Article 5 Special District Transportation Sales and Use Tax (TSPLOST).
Part 1 IN GENERAL.
Part 2 ELECTION, IMPOSITION, AND PROCEDURES.
Article 5A Special District Mass Transportation Sales and Use Tax.
Part 1 GENERAL PROVISIONS.
Part 2 METROPOLITAN COUNTY SPECIAL DISTRICTS.
Part 3 METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS.
Article 5B Special Districts for Transit
Purposes (Transit SPLOST). Part 1
Part 2 NEIGHBORING COUNTIES AND SPECIAL DISTRICTS OUTSIDE NONATTAINMENT AREAS.
Part 3 SPECIAL DISTRICTS WITHIN NONATTAINMENT AREAS.
Part 4 PROCEDURES FOR LEVY OF A TAX FOR TRANSIT PROJECTS.
Article 6 Georgia Tourism Development.

Chapter 9. Motor Fuel and Road Taxes, 48-9-1 through 48-9-46.

Article 1 Motor Fuel Tax.
Article 2 Road Tax on Motor Carriers.

Chapter 11. Taxes on Tobacco Products, 48-11-1 through 48-11-30.

Chapter 12. Estate Tax, 48-12-1.

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

Article 1 General Provisions.
Article 2 Nonresident Contractors.
Article 3 Excise Tax on Rooms, Lodgings, and
Accommodations. Article 4
Corporate Net Worth Tax. Article 5
Excise Taxes on Rental Motor Vehicles. Article 6
Excise Tax On Sale Or Use Of Energy. Article 7
Taxation of Consumer Fireworks. ALR. - Liability for license fee or occupation tax of one who has conducted business without required license or payment, 5 A.L.R. 1312; 107 A.L.R. 652.

Chapter 14. Grants and Special Revenue Disbursements, 48-14-1 through 48-14-4.

Chapter 15. Excise Tax on Marijuana and Controlled Substances, 48-15-1 through 48-15-11.

Chapter 16. Tax Amnesty Program, 48-16-1 through 48-16-12.