Georgia Statutes

§ 3-4-132 — Manner of imposition, payment, and collection of tax

Georgia § 3-4-132

This text of Georgia § 3-4-132 (Manner of imposition, payment, and collection of tax) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
O.C.G.A. § 3-4-132 (2026).

Text

The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131 .

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Bluebook (online)
Georgia § 3-4-132, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/3-4-132.