Tickets. Sales and use taxes. General provisions, §§48-8-1 to 48-8-78. 608 INDEX TOURISM —Cont’d Georgia tourism development act —Cont’d Tourism attraction agreements. Defined, §48-8-271. Execution, §48-8-273. Failure to abide by terms, §48-8-276. Required terms and provisions, §48-8-275. Sales and use tax refund, §§48-8-273, 48-8-276. Tourism attraction project. Applications process, §48-8-274. Conditions of eligibility, §48-8-274. Defined, §48-8-271. Independent consultants, review by, §48-8-274. TOLLING OF STATUTES OF LIMITATIONS. Income taxes. Armed forces members’ returns. Filing, §48-7-36. Military affairs. Income taxes. Time limits for filings by reason of war related service, §48-7-36. Tax executions. Nulla bona, §48-3-23. TOLL ROADS AND TOLL BRIDGES. Public utility ad valorem taxation. General provisions, §§48-5-510 to 48-5-524. Special franchises.