Georgia

Article 1 General Provisions

Article 1 Motor Fuel Tax

Article 1 Real Estate Transfer Tax

Article 1 Sales under Tax Executions

Article 1 State Administrative Organization

CHAPTER 1 General Provisions

PART 1 County Special Purpose Local Option Sales Tax (SPLOST)

PART 1 Equalization of Assessments

PART 1 General Provisions

PART 1 Homestead Option Sales and Use Tax

PART 1 In General

PART 1 Tax Exemptions

PART 1 Tax Receivers

Article 2 Administration

Article 2 Imposition, Rate, Computation, Exemptions, and Credits

Article 2 Intangible Personal Property Tax

Article 2 Joint County and Municipal Sales and Use Tax (LOST)

Article 2 Nonresident Contractors

Article 2 Purchase by Counties

Article 2 Road Tax on Motor Carriers

Article 2 Uniform System for Filing State Tax Executions

PART 2 County Boards of Tax Assessors

PART 2 Election, Imposition, and Procedures

PART 2 Equalized Homestead Option Sales Tax

PART 2 Imposition, Rate, Collection, and Assessment

PART 2 Metropolitan County Special Districts

PART 2 Motor Vehicles

PART 2 Neighboring Counties and Special Districts Outside Nonattainment Areas

PART 2 Sales Tax for Educational Purposes (ESPLOST)

PART 2 Tax Collectors

PART 2 Tax Deferral for the Elderly

Article 3 Enforcement

Article 3 Excise Tax on Rooms, Lodgings, and Accommodations

Article 3 Intangible Recording Tax

Article 3 Redemption of Property Sold for Taxes

Article 3 Returns and Furnishing of Information

Article 3A Uniform Sales and Use Tax Administration

PART 3 Compensation

PART 3 Metropolitan Municipality Special Districts

PART 3 Mobile Homes

PART 3 Revised Homestead Option Sales and Use Tax

PART 3 Special Districts Within Nonattainment Areas

PART 3 State Loans to Counties

Article 4 Corporate Net Worth Tax

Article 4 County Taxation

Article 4 Facilitating Business Rapid Response to State Declared Disasters

Article 4 Land Bank Authorities

Article 4 Payment: Deficiencies, Assessment, and Collection

Article 4 Taxation of Financial Institutions

Article 4 Water and Sewer Projects and Costs Tax (MOST)

PART 4 Delinquent Tax Officials

PART 4 Heavy-duty Construction Equipment Owned by Nonresidents

PART 4 Procedures for Levy of a Tax for Transit Projects

Article 5 Ad Valorem Tax Foreclosures

Article 5 Current Income Tax Payment

Article 5 Excise Taxes on Rental Motor Vehicles

Article 5 Refunds for Eligible Recipients

Article 5A Examination of County Tax Digests

CHAPTER 5A Special Assessment of Forest Land Conservation Use Property

CHAPTER 5B Moratorium Period for Valuation Increases in Property

CHAPTER 5C Alternative Ad Valorem Tax on Motor Vehicles

PART 5 County Tax Officials

PART 5 Farm Equipment

Article 6 Excise Tax On Sale Or Use Of Energy

Article 6 Georgia Tourism Development

Article 6 Land Banks

Article 6 Local Income Taxes

Article 6 Municipal Taxation

PART 6 Aircraft Held in Dealer’s Inventory

Article 7 Miscellaneous Local Administrative Provisions

Article 7 Setoff Debt Collection

Article 7 Taxation of Consumer Fireworks

CHAPTER 7A Tax Credits

PART 7 Watercraft and All-Terrain Vehicles Held in Inventory for Resale

Article 8 Excise Tax on For-Hire Ground Transportation

Article 8 School Taxation

Article 9 Franchises

Article 10A Ad Valorem Taxation of Heavy-duty Equipment Motor Vehicles

CHAPTER 10 Motor Vehicle License Fees and Plates

Article 11 Ad Valorem Taxation of Public Utilities

CHAPTER 11 Taxes on Tobacco and Vaping Products

Article 12 Ad Valorem Taxation of Airline Companies

CHAPTER 12 Estate Tax

Article 13 Ad Valorem Taxation of Qualified Timberland Property

CHAPTER 14 Grants and Special Revenue Disbursements

CHAPTER 15 Excise Tax on Marijuana and Controlled Substances

CHAPTER 16 Tax Amnesty Program

CHAPTER 16A Property Tax Amnesty Program

CHAPTER 17 Redesignated

CHAPTER 18 Certified Capital Companies