Definitions

Excise tax imposed; rate of taxation; establishment of Fireworks Trust Fund. Civil penalty for violations. Promulgation of rules and regulations. Article 8 Excise Tax on For-Hire Ground Transportation 48-13-140. 48-13-141. 48-13-142. 48-13-143. 48-13-144. 131 Definitions. Excise tax on for-hire ground transport; Georgia Transit Trust Fund established; annual adjustment. Penalty for violations. Quarterly reporting requirement. Rules and regulations.