Georgia § 48-5-425 - Deductions from special franchise tax due any county, municipality, or school district.
Full text of Georgia Official Code of Georgia Annotated § 48-5-425 — Deductions from special franchise tax due any county, municipality, or school district., with citation guidance and answers to common questions.
§ 48-5-425. Deductions from special franchise tax due any county, municipality, or school district.
The amount of all taxes and charges specified in subsection (b) of this Code section which are paid or liable to be paid by a taxpayer in any tax year to a county, municipality, or school district may be deducted by the taxpayer from the amount of special franchise tax due or paid by the taxpayer in the same tax year to the county, municipality, or school district. Amounts of the following fees and charges may qualify for the deduction provided in subsection (a) of this Code section: Gross receipts tax; Income tax; Occupation tax or charge; Privilege tax or charge; and Charges due for the special franchise or privilege other than special franchise taxes. Amounts of the following shall not qualify for the deduction provided in subsection (a) of this Code section even if they would otherwise be qualified for the deduction pursuant to paragraph (1) of this subsection: Ad valorem tax; Charges for bridge rentals; and Charges or assessments for paving or repairing any street, highway, or public place. No deduction may be taken pursuant to this Code section when the deduction would result in a credit against the special franchise tax due for the tax year to a county, municipality, or school district which is greater than the taxpayer's liability for the tax in the tax year. (Ga. L. 1903, p. 18, §§ 1-3; Civil Code 1910, §§ 1025, 1026, 1030; Ga. L. 1919, p. 288, §§ 132-134; Code 1933, §§ 92-2310, 92-2311, 92-2312; Code 1933, § 91A-1806, enacted by Ga. L. 1978, p. 309, § 2.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-425
What does Official Code of Georgia Annotated § 48-5-425 cover?
Section 48-5-425 ("Deductions from special franchise tax due any county, municipality, or school district.") 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 § 48-5-425?
A common citation format is "Official Code of Georgia Annotated § 48-5-425" (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 § 48-5-425 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.