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U.S. State Codes
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Georgia
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Title 48 - Revenue and Taxa...
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Chapter 13 - Specific, Busi...
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Article 5 - Excise Taxes on Rental Motor Vehicles
Article 5 - Excise Taxes on Rental Motor Vehicles
§ 48-13-90. Legislative purpose and intent
§ 48-13-91. Definitions
§ 48-13-92. Special districts
§ 48-13-93. Levy and collection of excise taxes upon motor vehicle rental charges; expenditure of taxes; purpose
§ 48-13-94. Reimbursement for persons collecting tax
§ 48-13-95. Local powers and procedures
§ 48-13-96. Auditor's report
§ 48-13-97. Cash and credit rental charges to be reported on either cash or accrual basis of accounting