- § 48-8-244 - Election; Ballot
(a) Simultaneously with the director's delivery of the approved investment list in accordance with subsection (b) of Code Section 48-8-243, the roundtable shall deliver...
- § 48-8-244.1 - Effect of Special District Levy on State Allocation of Funds Under Code Section 32-5-27
The approval of the levy of the special district transportation sales and use tax in a special district shall not in any way diminish...
- § 48-8-245 - Collection of Tax; Cessation of Tax
(a) If the imposition of the special district transportation sales and use tax is approved at the special election, the collection of such tax...
- § 48-8-246 - Collection and Administration of Tax by State Revenue Commissioner
A tax levied pursuant to this article shall be exclusively administered and collected by the state revenue commissioner for the use and benefit of...
- § 48-8-247 - Remittance of Taxes
Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the...
- § 48-8-248 - Disbursement of Proceeds
The proceeds of the tax collected by the state revenue commissioner in each special district under this article shall be disbursed as soon as...
- § 48-8-249 - Use of Proceeds Within Special District Exclusively for Projects on Approved Investment List; Contracts
(a) The proceeds received from the tax authorized by this article shall be used within the special district receiving proceeds of the tax exclusively...
- § 48-8-250 - Report
Not later than December 15 of each year, the state revenue commissioner shall publish, on the website created pursuant to paragraph (3) of subsection...
- § 48-8-251 - Citizens Review Panel; Membership; Vacancy; Recommendations; Report
(a) There is created a Citizens Review Panel for each special district in which voters approved the levy of the special district sales and...
- § 48-8-252 - Tax Paid in Another Jurisdiction
Where a special district transportation sales and use tax under this article has been paid with respect to tangible personal property by the purchaser...
- § 48-8-253 - Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery
No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to...
- § 48-8-254 - "Building and Construction Materials" Defined; Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials
(a) As used in this Code section, the term "building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any...
- § 48-8-255 - Authority to Promulgate Rules and Regulations
Subject to the approval of the House and Senate Transportation Committees, the state revenue commissioner shall have the power and authority to promulgate such...
- § 48-8-256 - Special District Tax Not Subject to Allocation or Balancing of State and Federal Funds
The tax authorized by this article shall not be subject to any allocation or balancing of state and federal funds provided for by general...
Last modified: October 14, 2016