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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 8 - Sales and Use T...
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Article 2A - Homestead Opti...
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Part 1 - Homestead Option Sales and Use Tax
Part 1 - Homestead Option Sales and Use Tax
§ 48-8-100. Short title
§ 48-8-101. Definitions
§ 48-8-101.1. Equal distribution of homestead option sales and use tax among counties and municipalities
§ 48-8-102. Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes
§ 48-8-103. Submission to voters to determine imposition of tax
§ 48-8-104. Exclusive administration of tax by commissioner; identification of location where tax collected; manner of disbursement of proceeds
§ 48-8-105. Credit of tax against similar taxes collected in other jurisdictions on same property
§ 48-8-106. Submission to voters of question as to whether to discontinue tax
§ 48-8-107. Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed
§ 48-8-108. Taxation of building and construction materials
§ 48-8-109. Rules and regulations