§ 48-5-43 - Exemption for fertilizers
O.C.G.A. 48-5-43 (2010)
48-5-43. Exemption for fertilizers
Consumers of commercial fertilizers shall not be required to return for taxation any commercial fertilizers or any manures commonly used by farmers and others as fertilizers if the land upon which the fertilizer is to be used has been properly returned for taxation.