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2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 12 - ESTATE TAX
§ 48-12-1.1 - Exception for estates with dates of death in years for which a federal tax credit for state death taxes was not allowed
O.C.G.A. 48-12-1.1 (2010)48-12-1.1. Exception for estates with dates of death in years for which a federal tax credit for state death taxes was not allowed
This chapter shall not apply to any estate with a date of death which occurred in a year for which the Internal Revenue Code does not allow a credit for state death taxes.
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