Georgia Code
                    Article 2 - Grants to Counties for County Roads and Maintenance
                    § 36-17-23. Limits on Granting of Credits; Claim and Certification of Credits by Taxpayer; Recovery of Credits Erroneously or Illegally Granted; Payment of Tax Liability Prerequisite to Credit                
                                    History.  Ga. L. 1975, p. 1079, § 4.