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Call Now: 904-383-7448As used in this article, the term:
(Code 1981, §46-5-162, enacted by Ga. L. 1995, p. 886, § 2.)
- Pursuant to Code Section 28-9-5, in 1995, "2" was substituted for "two" in subparagraphs (10)(A) and (10)(B).
Cited in Georgia PSC v. ALLTEL Ga. Communs. Corp., 244 Ga. App. 645, 536 S.E.2d 542 (2000).
- 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), and46-5-166(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).
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Court: Supreme Court of Georgia | Date Filed: 1998-10-05
Citation: 505 S.E.2d 218, 270 Ga. 105, 98 Fulton County D. Rep. 3321, 1998 Ga. LEXIS 953
Snippet: App. 382 (489 SE2d 350) (1997). See OCGA § 46-5-162 (10) (B). OCGA § 46-5-160 et seq. OCGA §