O.C.G.A. § 46-5-161 (2019)
Legislative findings; intent
(a) The General Assembly finds:
(1) It is in the public interest to establish a new regulatory model for telecommunications services in Georgia to reflect the transition to a reliance on market based competition as the best mechanism for the selection and provision of needed telecommunications services at the most efficient pricing;
(2) Investment in the telecommunications infrastructure required to further economic growth in Georgia and to meet the growing demands of Georgia's consumers will be encouraged through competition; and
(3) In order to ensure the implementation of this new reliance on market based competition, any legislative obstacles to competition for local exchange services must be removed.
(b) It is the intent of this article to:
(1) Permit local exchange companies to elect alternative forms of regulation;
(2) Protect the consumer during the transition to a competitive telecommunications market;
(3) Assure reasonable cost for universal access to basic telecommunications services throughout Georgia;
(4) Encourage investment in Georgia's telecommunications infrastructure and encourage the introduction of innovative products and services for Georgia's consumers;
(5) Authorize competition for local exchange services; and
(6) Allow pricing flexibility for all telecommunications services other than basic local exchange services.
History
(Code 1981, § 46-5-161, enacted by Ga. L. 1995, p. 886, § 2.)
Annotations
JUDICIAL DECISIONS
Cited in Georgia Pub. Serv. Comm'n v. ALLTEL Ga. Communications Corp., 227 Ga. App. 382, 489 S.E.2d 350 (1997); Georgia PSC v. ALLTEL Ga. Communs. Corp., 244 Ga. App. 645, 536 S.E.2d 542 (2000).
Universal support payments as taxable income. - Because defendant local telephone company taxpayer's "universal service support" payment calculations for purposes of O.C.G.A. §§ 46-5-161, 46-5-162(10)(B), and 46-5-166(f)(2) were considered revenue and a revenue requirement of 11.25 percent, which factored into expenses, taxes, and return, the payments were not contribution to capital excluded from income under I.R.C. § 118, and plaintiff United States was entitled to summary judgment. United States v. Coastal Utils., Inc., 483 F. Supp. 2d 1232 (S.D. Ga. 2007), aff'd, 514 F.3d 1184 (11th Cir. 2008).