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O.C.G.A. § 46-7-15-1 <-- --> O.C.G.A. §46-7-16

2010 Georgia Code

TITLE 46 - PUBLIC UTILITIES AND PUBLIC TRANSPORTATION

CHAPTER 7 - MOTOR CARRIERS
ARTICLE 1 - MOTOR COMMON OR CONTRACT CARRIERS
§ 46-7-15 - Cities and counties barred from levying taxes on carriers

O.C.G.A. 46-7-15 (2010)
46-7-15. Cities and counties barred from levying taxes on carriers.


No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature on a motor carrier, or on the equipment of a motor carrier, or on the right of a motor carrier to operate such equipment, or on any incidents of the business of a motor carrier.