Georgia Statutes
§ 40-1-116 — Local taxation prohibited
Georgia § 40-1-116
JurisdictionGeorgia
Title40
This text of Georgia § 40-1-116 (Local taxation prohibited) 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. § 40-1-116 (2026).
Text
No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature, on the right of a motor carrier to operate equipment, or on the equipment, or on any incidents of the business of a motor carrier.
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Related
Legislative History
Added by 2012 Ga. Laws 632,§ I-1, eff. 7/1/2012.
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-100
Definitions§ 40-1-104
Revocation, alteration, or amendment of certificate or permit; suspension; out-of-service orders§ 40-1-105
Transfer of certificate§ 40-1-107
Information in application§ 40-1-109
Fees upon initial application§ 40-1-112
Insurance requirements; joinderCite This Page — Counsel Stack
Bluebook (online)
Georgia § 40-1-116, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/40-1-116.