Georgia Code
Chapter 6A - Outdoor Stewardship
§ 12-6A-5. [Effective July 1, 2022] Establishment of the Georgia Outdoor Stewardship Trust Fund

History. Code 1981, § 12-6A-5 , enacted by Ga. L. 2018, p. 541, § 1/HB 332; Ga. L. 2021, p. 761, § 1/HB 511.
Delayed effective date.
Code Section 12-6A-5 is set out twice in this Code. This version is effective July 1, 2022. For version effective until July 1, 2022, see the preceding version.
The 2021 amendment, effective July 1, 2022, substituted “most recently completed fiscal” for “immediately preceding” throughout this Code section; substituted “General Assembly shall appropriate” for “state treasurer shall credit” near the middle of the second sentence of subsection (a); substituted the present provisions of paragraph (c)(1) for the former provisions, which read: “In the event that, in any current year, the immediately preceding year’s total moneys received from the levy of a sales and use tax fall at least 1 percent below the total moneys received from the levy of the tax in the year prior to the immediately preceding year, then the amount that the state treasurer shall credit to the trust fund during the current year shall be reduced by 20 percent of the trust fund credit, which amount shall instead be paid into the state general fund.”; substituted the present provisions of paragraph (c)(2) for the former provisions, which read: “In the event that, in a year following the year of an initial trust fund credit reduction pursuant to paragraph (1) of this subsection, the immediately preceding year’s total moneys received from the levy of a sales and use tax fall at least 1 percent below the total moneys received from the levy of the tax in the year prior to the immediately preceding year, then the amount that the state treasurer shall credit to the trust fund during the current year shall be reduced by 50 percent of the trust fund credit, which amount shall instead be paid into the state general fund.”; and, in subsection (d), inserted “fiscal” near the beginning and near the end, substituted “appropriated” for “paid” twice, and substituted “reduction shall continue” for “shall be paid into the state general fund as in the immediately preceding year” in the middle.
Editor’s notes.
Ga. L. 2021, p. 761, § 23/HB511, not codified by the General Assembly, provides: “In accordance with the requirements of Article III, Section IX, Paragraph VI(r) of the Constitution of Georgia, this Act shall not become law unless it receives the requisite two thirds’ majority vote in both the Senate and the House of Representatives and the amount of the funds dedicated by this Act do not equal or exceed 1 percent of the previous fiscal year’s state revenues subject to appropriations.

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