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

O.C.G.A. § 48-7-41 (2019)

[Reserved] Basic skills education program credits

✓ 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, § 48-7-41, enacted by Ga. L. 2015, p. 214, § 2/HB 63; repealed by Ga. L. 2015, p. 214, § 2/HB 63, effective January 1, 2020.

Annotations

Effective date. - This Code section became effective May 1, 2015.

Editor's notes. - This Code section formerly pertained to basic skills education program credits. The former Code section was based on Code 1981, § 48-7-41, enacted by Ga. L. 1991, p. 1709, § 1; Ga. L. 1995, p. 10, § 48; Ga. L. 2008, p. 335, § 9/SB 435 and was repealed by Ga. L. 2015, p. 214, § 2/HB 63, effective May 1, 2015.

Ga. L. 2015, p. 214, § 1/HB 63, not codified by the General Assembly, provides: "This Act shall be known and may be cited as the 'Georgia Employer GED Tax Credit Act of 2015.'"

Ga. L. 2015, p. 214, § 3/HB 63, not codified by the General Assembly, provides, in part, that this Act "shall be applicable to all taxable years beginning on or after January 1, 2016."

Administrative Rules and Regulations. - Basic skills education tax credit, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Income Tax Division, Returns and Collections, § 560-7-8-.55.