Ga. Comp. R. & Regs. R. 560-12-4-.01 - Definitions

(1) The term "MARTA Area" as used in these regulations shall mean the counties of Fulton and DeKalb, and any other county which may in the future levy a Rapid Transit Sales Tax under the provisions of Georgia Laws 1971, pp. 2082, 2092.

(2) The term "Rapid Transit Tax" as used in these regulations shall mean the lib sales and use tax for the use of the Metropolitan Atlanta Rapid Transit Authority, as authorized by Georgia Laws 1971, pp. 2082, 2092, and as adopted by resolution of the respective governing authority in the counties of Fulton and DeKalb, or any other county which may in the future levy a Rapid Transit Sales Tax under the provisions of Georgia Laws 1971, pp. 2082, 2092.

(3) The term "State Sales and Use Tax Act" as used in these regulations, shall mean the Georgia Retailers' and Consumers' Sales and Use Tax Act, approved February 20, 1951 (Ga. L. 1951, p. 360) as amended.

(4) The term "Rapid Transit Tax Act" as used in these regulations shall mean the Act set forth in Georgia Laws 1971, p. 2082, authorizing a 1% sales and use tax for the Metropolitan Atlanta Rapid Transit Authority.

Notes

Ga. Comp. R. & Regs. R. 560-12-4-.01

O.C.G.A. Sec. 48-2-12.

Original Rule entitled "Definitions" adopted as ER. 560-12-4-0.2-.01. F. and eff. March 30, 1972, the date of adoption. Amended: Permanent Rule of same title adopted. F. June 29, 1972; eff. July 19, 1972. Amended: F. June 17, 1994; eff. July 7, 1994.