Article24. Taxation.  


Part 1. Revenue Commissioner.
Division 1. Office Created.
§ 45-25-240. Election; consolidation of offices; deputies, clerks, and assistants; duties.
Division 2. License Division.
§ 45-25-240.20. Creation; quarters, equipment, supplies, etc.; personnel.
§ 45-25-240.21. Issuance of licenses and titles; commissions and fees.
§ 45-25-240.22. Recordkeeping; reporting.
§ 45-25-240.23. Charge and collection of fees; refunds.
§ 45-25-240.24. Payment of tax required for issuance of license.
§ 45-25-240.25. Vehicle information required for assessment.
§ 45-25-240.26. Retrieval or voiding of license.
§ 45-25-240.27. Monthly roster; renewal by mail.
Division 3. Redemption of Land.
§ 45-25-240.70. Procedure for sale and redemption of lands.
Part 2. Tax. Ad Valorem.
§ 45-25-241. DeKalb County Rural Water Authority.
Part 3. Tax, Gasoline and Motor Fuels.
Division 1. 1959 Tax.
§ 45-25-242. Definitions.
§ 45-25-242.01. Levy of tax.
§ 45-25-242.02. Statement of sales and withdrawals.
§ 45-25-242.03. Recordkeeping.
§ 45-25-242.04. Report of business address.
§ 45-25-242.05. Violations.
§ 45-25-242.06. Enforcement.
§ 45-25-242.07. Delinquency in payment of tax.
§ 45-25-242.08. Payment of tax deemed a credit against amount due.
§ 45-25-242.09. Penalties.
§ 45-25-242.10. Quarterly reports of gasoline shipments.
§ 45-25-242.11. Special fund.
§ 45-25-242.12. Disposition of proceeds.
Division 2. 1975 Tax.
§ 45-25-242.40. Definitions.
§ 45-25-242.41. Levy of tax.
§ 45-25-242.42. Statement of sales and withdrawals.
§ 45-25-242.43. Recordkeeping.
§ 45-25-242.44. Report of business address.
§ 45-25-242.45. Violations.
§ 45-25-244.46. Enforcement.
§ 45-25-242.47. Delinquency in payment of tax.
§ 45-25-242.48. Payment of tax deemed a credit against amount due.
§ 45-25-242.49. Penalties.
§ 45-25-242.50. Quarterly reports of gasoline shipments.
§ 45-25-242.51. Special fund.
§ 45-25-242.52. County General Road Department Fund.
§ 45-25-242.53. Grants to municipalities.
§ 45-25-242.54. Ratification of expenditures.
Part 4. Tax, Lodging.
§ 45-25-243. Lodging tax levied.
Part 5. Tax, Tobacco.
§ 45-25-244. Levy of tax.