O.C.G.A.
O.C.G.A. § 48-8-276 (2019)
Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement
✓ 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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(a) Compliance with the agreement is subject to review by the Department of Community Affairs.
(b) In the event an approved company fails to abide by the terms of the agreement, then such agreement shall be void and all sales and use tax proceeds that were refunded shall become immediately due and payable back to the state.
History
Code 1981, § 48-8-276, enacted by Ga.
L. 2011, p. 302, § 2/HB 234; Ga. L. 2013, p. 243, § 11/HB 318.