Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES > ARTICLE 5 - EXCISE TAXES ON RENTAL MOTOR VEHICLES > § 48-13-95 - Local powers and procedures

§ 48-13-95 - Local powers and procedures

O.C.G.A. 48-13-95 (2010)
48-13-95. Local powers and procedures


The manner of imposition, payment, and collection of the tax and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article.