Ga. Comp. R. & Regs. r. 560-12-4-.07 — Credit for Taxes Paid

The Rapid Transit Tax shall not apply in respect to the use, consumption, distribution or storage of tangible personal property for use or consumption in a local government upon which a Rapid Transit Tax equal to or greater than the amount imposed by the Act has been paid in another county or municipality. Cite as Ga. Comp. R. & Regs. R. 560-12-4-.07 Authority: Ga. L. 1971, pp. 2082, 2083, 2084, 2092. History. Original Rule entitled "Credit for Taxes Paid" was filed and effective on March 30, 1972 as Emergency Rule 560-12-4-0.2-.07, to remain in effect for a period not longer than 120 days, as specified by the Agency. Amended: Permanent Rule of the same title adopted superseding Emergency Rule. Filed June 29, 1972; effective July 19, 1972.