§ 46-7-15 - Cities and counties barred from levying taxes on carriers
O.C.G.A. 46-7-15 (2010)
46-7-15. Cities and counties barred from levying taxes on carriers.
No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature on a motor carrier, or on the equipment of a motor carrier, or on the right of a motor carrier to operate such equipment, or on any incidents of the business of a motor carrier.