Taxation

O.C.G.A. § 48-8-3 — under Title 48.

O.C.G.A. § 48-8-3

Exemption of certain railroad companies. Sales and use taxes, §48-8-3. Taxation. Assessment of property for purposes of county and municipal taxation, §48-5-521. Equipment companies doing business in state, §48-5-519. Franchise tax. Special franchises generally, §§48-5-420 to 48-5-425. Property taxes. Public utility ad valorem taxation. Assessment for county and municipal taxation purposes, §48-5-521. Railroad equipment companies, §48-5-519. Rolling stock and other personal property, §48-5-520. Public utility ad valorem taxation. Assessment for county and municipal taxation purposes, §48-5-521. General provisions, §§48-5-510 to 48-5-524. 513 INDEX RAILROADS —Cont’d Taxation —Cont’d Public utility ad valorem taxation —Cont’d Railroad equipment companies, §48-5-520. Rolling stock and other personal property, §48-5-520. Rolling stock and other personal property, §48-5-520. Sales and use taxes. Exemptions, §48-8-3. School taxes. Railroad equipment companies. Collection of school taxes, §48-5-402. Street, suburban and interurban railroads. Exemption for certain railroad companies. Sales and use taxes, §48-8-3. REAL ESTATE BROKERS AND SALESPERSONS. Licenses. Occupation or professional tax, levy by counties and municipalities, §48-13-17. Privilege taxes.