Home/Georgia/Statutes/Title: 48/§ 48-13-3
Georgia Statutes

§ 48-13-3 — Prohibition of capitation tax; exception

Georgia § 48-13-3
JurisdictionGeorgia
Title48

This text of Georgia § 48-13-3 (Prohibition of capitation tax; exception) 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. § 48-13-3 (2026).

Text

No county, municipality, or district shall levy or collect any capitation tax whatever, except street tax.

Free access — add to your briefcase to read the full text and ask questions with AI

Nearby Sections

15
§ 48-1-1
Short title
§ 48-1-10
Economic incentives to users of raw forest products
§ 48-1-2
Definitions
§ 48-1-3
Forms and filings prior to January 1, 1980
§ 48-1-4
Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty
§ 48-1-5
Unlawful conversion of funds collected for benefit of state; penalty
§ 48-1-6
Unlawful filing of false documents; omissions; tax evasion; penalty
§ 48-1-7
Fraudulent use of exemption certificate to evade taxes; penalty
§ 48-1-8
Computer software
§ 48-1-9
Taxpayer Bill of Rights
§ 48-10-1
through 48-10-16 - Redesignated
§ 48-11-1
Definitions
§ 48-11-10
Monthly reports of licensed distributors; other reporting requirements authorized
§ 48-11-11
Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses
§ 48-11-12
Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Georgia § 48-13-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-13-3.