Pursuant to the authority granted in section 25 of the act, the Georgia Sales and
Use Tax Act (codified as O.C.G.A. tit. 48, ch. 8, art. 1 (O.C.G.A. § 48-8-1 et seq.)),
as amended, and as it may be from time to time amended, subject to section 74-71 hereinabove, is incorporated herein, made a part hereof, and reenacted as a part
of this article, insofar as it may apply to the collection, administration, and disposition
of the tax authorized by the General Assembly of Georgia in 1971 Ga. Laws, pages 2082—2092,
as amended. Such portions of said Georgia Sales and Use Tax Act which are inconsistent
with or specifically do not apply to the collection of the rapid transit sales and
use tax are hereby excluded from incorporation. The Georgia Sales and Use Tax Act
is further limited and changed as specifically set forth in this article so as to
define the imposition, administration and operation of the said Georgia Act as it
applies to the collection of the rapid transit sales and use tax in this or other
counties which are now or may later join in the imposition of this tax.
(91-RM-294, § 5(art. II, § 1), 7-3-91)
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