Georgia § 3-4-132 - Manner of imposition, payment, and collection of tax.
Full text of Georgia Official Code of Georgia Annotated § 3-4-132 — Manner of imposition, payment, and collection of tax., with citation guidance and answers to common questions.
§ 3-4-132. Manner of imposition, payment, and collection of tax.
The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131. (Ga. L. 1977, p. 744, § 3; Code 1933, § 5A-2908, enacted by Ga. L. 1980, p. 1573, § 1.)
Frequently Asked Questions About Georgia § 3-4-132
What does Official Code of Georgia Annotated § 3-4-132 cover?
Section 3-4-132 ("Manner of imposition, payment, and collection of tax.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 3-4-132?
A common citation format is "Official Code of Georgia Annotated § 3-4-132" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 3-4-132 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.