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Section 40-1-116 - Local taxation prohibited — Georgia Law | CourtGPT
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  4. Title 40 - Motor Vehicles and Traffic/
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  6. Article 3 - Georgia Motor Carrier Act of 2012/
  7. Part 2 - Motor Carriers/
  8. Section 40-1-116 - Local taxation prohibited
Georgia Legal Code

Section 40-1-116 - Local taxation prohibited

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No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature, on the right of a motor carrier to operate equipment, or on the equipment, or on any incidents of the business of a motor carrier.Added by 2012 Ga. Laws 632,§ I-1, eff. 7/1/2012.