Georgia Code
Article 5 - Boll Weevil Eradication
§ 2-7-155. Certification of Cotton Growers’ Organization by Commissioner; Effect of Certification; Powers of Organization; Liability

History. Code 1981, § 2-7-155 , enacted by Ga. L. 1985, p. 1079, § 1; Ga. L. 1986, p. 1086, § 1; Ga. L. 1987, p. 191, § 9.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2019, “ 26 U.S.C. Section 501(a)” was substituted for “ 26 USC 501(a)” near the end of paragraph (a)(1).
Editor’s notes.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provided that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by that Act.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that provisions of the federal Tax Reform Act of 1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as they become effective for federal purposes.

Structure Georgia Code