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  2. U.S. State Codes
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  4. Georgia
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  6. Title 48 - Revenue and Taxa...
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  8. Chapter 8 - Sales and Use T...
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  10. Article 2A - Homestead Opti...
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  12. 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
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