Georgia § 46-5-31 - Rates and charges; surcharge not includable in gross receipts subject to franchise tax.
Full text of Georgia Official Code of Georgia Annotated § 46-5-31 — Rates and charges; surcharge not includable in gross receipts subject to franchise tax., with citation guidance and answers to common questions.
§ 46-5-31. Rates and charges; surcharge not includable in gross receipts subject to franchise tax.
Long-distance and all other applicable rates and charges, including the surcharge required by this part, shall apply to the users of the dual party relay system in the same manner as all other telephone subscribers, but no additional charges may be imposed for the use of the relay system. Local exchange telephone companies shall be compensated for any collection, inquiry, or other administrative services provided by said companies in conjunction with the operation of the dual party relay system. The surcharge created by this part and collected by the local exchange telephone companies is not includable in gross receipts subject to franchise tax allowed pursuant to Code Section 36-34-2 or subject to the sales and use taxes levied under Chapter 8 of Title 48. (Code 1981, § 46-5-31 , enacted by Ga. L. 1990, p. 1118, § 2.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 46-5-31
What does Official Code of Georgia Annotated § 46-5-31 cover?
Section 46-5-31 ("Rates and charges; surcharge not includable in gross receipts subject to franchise 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 § 46-5-31?
A common citation format is "Official Code of Georgia Annotated § 46-5-31" (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 § 46-5-31 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.