O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-7-40.35 (2019)

[Reserved] Tax credits for certain post-consumer waste material recycling facilities

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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History

Code 1981, § 48-7-40.35, enacted by Ga. L. 2018, p. 944, § 3/HB 735; Ga. L. 2019, p. 1056, § 48/SB 52; Ga. L. 2020, p. 493, § 48/SB 429; repealed by Ga. L. 2018, p. 944, § 3/HB 735, effective December 31, 2023.

Annotations

Effective date. - This Code section became effective May 8, 2018. See Editor's notes for applicability.

The 2019 amendment, effective May 12, 2019, part of an Act to revise, modernize, and correct the Code, revised capitalization in paragraphs (c)(3), (d)(1), (d)(2), and (d)(3).

Editor's notes. - Ga. L. 2018, p. 944, § 5(b)/HB 735, not codified by the General Assembly, provides, in part, that the enactment of this Code section by that Act "shall be applicable to taxable years beginning on or after January 1, 2018, and ending on or before December 31, 2023."