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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 7A - Low-Income Tax Credit (§§ 48-7A-1 — 48-7A-3)
Annotations
Notes
Editor’s notes.Ga. L. 1991, p. 87, § 5(b), not codified by the General Assembly, provides that this chapter is applicable to all taxable years beginning on or after January 1, 1992.
Research References & Practice Aids
Law reviews.For note on the 1991 enactment of this chapter, see 8 Ga. St. U. L. Rev. 190 (1992).
RESEARCH REFERENCES C.J.S.85 C. J. S., Taxation, § 1870 et seq.
Hierarchy Notes:O. C. G. A. Title 48
Universal Citation:
O.C.G.A. Title 48, Ch. 7A
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