GA 40-1-116 - GA 40-1-116

40-1-116. Additional taxation prohibited by localities. 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. (Code 1981, § 40-1-116 , enacted by Ga. L. 2012, p. 580, § 1/HB 865.) <h4...