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Georgia State Code
Title      48
Chapter       7  
Section Navigation     1 ... 24         25 ... 29.3  
  29.4 ... 34         35 ... 40.4  
  40.5 ... 40.14   40.15 ... 41    
    42 ... 57.1       58 ... 85    
    86 ... 106       107 ... 115   
   116 ... 125         126 ... 145   
   146 ... 165       166 ... 170     
Section<<< 126 127 128 129 140 141 142 143 144 145 >>>  
Title 48, Chapter 7, Section 140 (48-7-140)

As used in this article, the term:

(1) "Municipality" means only those incorporated municipalities which impose a tax other than the local income tax authorized by this article and which provide at least three of the following services:

(A) Fire protection;

(B) Garbage collection;

(C) Library;

(D) Police protection;

(E) Sewerage; or

(F) Water.

(2) "Resident" means a "resident" as defined in Code Section 48-7-1, except that the phrase "the county or municipality imposing the local income tax" shall be substituted for the terms "Georgia" and "this state" where required in order to convey the natural meaning of the term "resident" when used and interpreted for the purposes of this article.

Sunday May 24 17:45 EDT


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