The Department of Revenue shall provide a list of all student scholarship organizations receiving contributions from businesses and individuals granted a tax credit under Code Section 48-7-29.16 to the General Assembly by January 30 of each year.
History. Code 1981, § 20-2A-4 , enacted by Ga. L. 2008, p. 1108, § 1/HB 1133; Ga. L. 2011, p. 529, § 1/HB 325.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2009, “Code Section 48-7-29.16” was substituted for “Code Section 48-7-29.13” in this Code section.
Editor’s notes.
Ga. L. 2011, p. 529, § 3/HB 325, not codified by the General Assembly, provides that the 2011 amendment shall be applicable to all taxable years beginning on or after January 1, 2011.
Structure Georgia Code
Chapter 2A - Student Scholarship Organizations
§ 20-2A-2. Requirements for Student Scholarship Organizations
§ 20-2A-2.1. Entities Prohibited From Being Student Scholarship Organizations
§ 20-2A-3. Taxation Reporting Requirements for Student Scholarship Organizations
§ 20-2A-4. List of Student Scholarship Organizations to Be Provided to the General Assembly
§ 20-2A-5. Parent or Guardian Endorsement of Award Required
§ 20-2A-6. List of Student Scholarship Organizations to Be Maintained on Website
§ 20-2A-7. Penalties for Failure to Comply With Requirements of Chapter; Violations