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Georgia Statutes, Title 48

Georgia/Statutes

← All Georgia coverage

Title 48

19 chapters · 1,201 sections in this title.

All chapters in Title 481,201 Ch 5, AD VALOREM TAXATION OF PROPERTY333 Ch 8, SALES AND USE TAXES289 Ch 7, INCOME TAXES160 Ch 13, SPECIFIC, BUSINESS, AND OCCUPATION TAXES112 Ch 2, STATE ADMINISTRATIVE ORGANIZATION, A…65 Ch 4, TAX SALES46 Ch 6, TAXATION OF INTANGIBLES36 Ch 9, MOTOR FUEL AND ROAD TAXES36 Ch 3, TAX EXECUTIONS35 Ch 11, TAXES ON TOBACCO AND VAPING PRODUCTS32 Ch 16, TAX AMNESTY PROGRAM12 Ch 15, EXCISE TAX ON MARIJUANA AND CONTROLL…11 Ch 1, GENERAL PROVISIONS10 Ch 16A, PROPERTY TAX AMNESTY PROGRAM10

112 sections·Filtered byTitle 48✕Ch 13✕

O.C.G.A. § 48-13-140 Deﬁnitions
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As used in this article, the term: (1) “For-hire ground transport service provider” means a limousine carrier, ride share network service, taxi service, and transportation referral service as such terms are deﬁned in Code Section 40-1-190. (2) “For-hire ground transport trip” mea…
O.C.G.A. § 48-13-141 Excise tax on for-hire ground transport; Georgia Transit Trust Fund established; annual adjustment
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(a) On and after April 1, 2020, an excise tax in the amount of 50¢ shall be levied upon any for-hire ground transport trip and 25¢ upon any shared for-hire ground transport trip. Such excise tax shall be collected and remitted by the for-hire ground transport service provider its…
O.C.G.A. § 48-13-142 Penalty for violations
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Any for-hire ground transport service provider that knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due. History. Code 1981, § 48-13-142, enacted by Ga. L. 2020, p. 90…
O.C.G.A. § 48-13-143 Quarterly reporting requirement
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Each for-hire ground transport service provider shall submit a quarterly report that identiﬁes the number of for-hire ground transport trips provided by county of origin and destination to the department, the Atlanta-region Transit Link “ATL” Authority, and the Department of Tran…

O.C.G.A. § 48-13-10.1 Article 1 General Provisions Sec

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48-13-1. 48-13-2. 48-13-3. 48-13-4. 48-13-5. 48-13-6. 48-13-9.1. 48-13-10. [Reserved] “In towns or cities” deﬁned. Prohibition of export tax on state products. Prohibition of capitation tax; exception. Prohibition of tax on activities involving air commerce; exceptions. Deﬁnition…

O.C.G.A. § 48-13-128 Keeping and preservation of records, exemption certiﬁcates, and books of account; records to be open to examination; audits and examinations

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Authority to waive penalties. Failure to make returns or pay full amount of tax; penalties and interest. Willful failure to collect tax; misdemeanor; punishment. False or fraudulent return; penalty. Failure or refusal to furnish return; punishment. Willful failure to keep records…

O.C.G.A. § 48-13-133 Deﬁnitions

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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 t…

O.C.G.A. § 48-13-144 Sales and use tax exemptions

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Fares for vehicles operated under for-hire master license, §48-8-3. LIQUEFIED NATURAL GAS. Motor fuel taxes. Taxation of fuels not sold or measured by gallon, §48-9-3. LIQUEFIED PETROLEUM GAS. Sales and use taxes. Exemptions, §48-8-3. LIQUID NICOTINE. Taxes. Tobacco and alternati…

O.C.G.A. § 48-13-38 Sales and use taxes

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Joint county and municipal sales and use tax. Building and construction materials. Sold or used under contract entered into prior to approval of tax levy, §48-8-94. Special county one percent sales and use tax. Building and construction materials. Inapplicability of tax to certai…

O.C.G.A. § 48-13-62 REVENUE AND TAXATION tax; effect of delinquent payments; rate

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Procedures. Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money. Tax returns and remittances. Taxes; extensions and returns; failure of innkeeper to make return and pay required tax. R…

O.C.G.A. § 48-13-79 Deﬁnition

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Organizations and companies exempt from corporate net worth tax. Imposition of annual corporate net worth tax on all corporations doing business or owning property in state. Amount of corporate net worth tax; amount for taxable period less than six months. Determination of net wo…

O.C.G.A. § 48-13-9 Home Builders Ass’n of Savannah v

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Chatham County, 276 Ga. 243, 577 S.E.2d 564 (2003). Since a jury issue existed as to the extent of the accord and satisfaction of a hospital’s claims for treatment provided to a company’s employees, and the company’s liability for any remaining claims for the employees, summary j…