Publication Date


Document Type

Survey Article


The new Public Revenue Code became effective at the beginning of this year and is the most important development in recent years in the area of state and local taxation in Georgia. The new Code is designed to streamline and modernize Georgia tax statutes, but is not intended to make any substantive changes in the law. A few oversights and inadvertent omissions have been corrected by an act passed by the 1980 general assembly. An undertaking of this magnitude inevitably leaves a few cracks and crevices and promises to stir lively litigation during the next few years.

In addition to the 1980 Technical Corrections Act, the general assembly enacted a potpourri of new laws of general interest in the tax area. The Georgia Supreme Court has, also added numerous interpretations to the old statutes, and validated the concept of the local option sales tax which has become an essential revenue source for eighty-two Georgia counties and the cities located in those counties.