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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 5 - Ad Valorem Taxa...
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Article 9 - Franchises
Article 9 - Franchises
§ 48-5-420. "Special franchise" defined
§ 48-5-421. Taxation of unenumerated franchises
§ 48-5-421.1. Certain property projects shall not constitute special franchises
§ 48-5-422. Returns to commissioner; effect of filing certified copy of authorization of franchise
§ 48-5-423. Ascertainment of valuations of special franchises; levy and collection of tax
§ 48-5-424. Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement
§ 48-5-425. Deductions from special franchise tax due any county, municipality, or school district