Home/Georgia/Statutes/Title: 48/§ 48-7-140
Georgia Statutes

§ 48-7-140 — Prohibition of local income taxes

Georgia § 48-7-140
JurisdictionGeorgia
Title48

This text of Georgia § 48-7-140 (Prohibition of local income taxes) 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. § 48-7-140 (2026).

Text

On or after May 20, 2010, there shall be no local income taxes whatsoever levied or collected by any political subdivision of this state, and no local income tax returns shall be required.

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

Legislative History

Added by 2010 Ga. Laws 382,§ 2, eff. 5/20/2010. Former Article repealed by 2010 Ga. Laws 382,§ 1, eff. 5/20/2010.

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 § 48-7-140, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-7-140.