Statutes, codes, and regulations
CODE OF GEORGIA
Title 46 - PUBLIC UTILITIES AND PUBLIC TRANSPORTATIONChapter 8 - RAILROAD COMPANIES
Article 12 - STREET, SUBURBAN, AND INTERURBAN RAILROADS
Section 46-8-338 - Tax exemption for property and capital stock of street, suburban, or interurban railroad companies with tracks and appurtenances extended into adjoining state

Ga. Code § 46-8-338

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Current through 2023-2024 Legislative Session Chapter 709
Section 46-8-338 - Tax exemption for property and capital stock of street, suburban, or interurban railroad companies with tracks and appurtenances extended into adjoining state

Any company that extends its railroad into an adjoining state shall not be required to pay to this state or to any county or municipality herein any taxes with respect to so much of the property or capital stock of such company as is situated or employed in the adjoining state.

OCGA § 46-8-338