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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 6 - Georgia Tourism Development


Article 6 - Georgia Tourism Development


  • § 48-8-270. Short title
  • § 48-8-271. Definitions
  • § 48-8-272. Purpose of article; legislative findings
  • § 48-8-273. Tourism attractions agreements; execution; 10-year term; sales and use tax refund; administrative regulations
  • § 48-8-274. Standards for filing tourism attraction project applications; analysis of projects by independent consultants; conditions of eligibility and approval
  • § 48-8-275. Authority of Department of Community Affairs to enter into agreements with approved companies; required terms and provisions of agreements
  • § 48-8-276. Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement
  • § 48-8-277. Transfer of rights, duties, and obligations to successor company
  • § 48-8-278. Article inapplicable to sales tax levied for educational purposes
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