2018 Georgia Code
Title 48 - Revenue and Taxation
Chapter 1 - General Provisions
§ 48-1-10. Economic incentives to users of raw forest products
(a) As used in this Code section, the term:
(1) "Economic incentive" means any direct price subsidy made available by the state directly to support the purchase of raw forestry products. Such term shall not mean any such benefit available under statutorily provided programs.
(2) "Raw forest product" means any raw material harvested or recovered from forest wood or wood waste at its initial conversion.
(b) It is the intent of the General Assembly that any economic incentive granted on or after July 1, 2010, to any person, company, partnership, or other entity engaged in the commercial use of raw forest products shall be extended equitably to all users of raw forest products in this state so as to establish and maintain parity within that segment of the economy.
