History. Ga. L. 1981, p. 1419, § 1; Ga. L. 1994, p. 928, § 7; Ga. L. 1995, p. 585, § 9; Ga. L. 2003, p. 390, § 2; Ga. L. 2004, p. 921, § 1; Ga. L. 2019, p. 767, § 1/HB 406.
The 2019 amendment, effective May 7, 2019, added subsection (g).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1995, in subsection (f), “commissioner of community affairs” was substituted for “Commissioner of community affairs” in the second sentence and “Board of Community Affairs” was substituted for “board of community affairs” in the fourth sentence.
Pursuant to Code Section 28-9-5, in 2004, in paragraph (e)(2), “located” was substituted for “locating” in the second sentence.
Editor’s notes.
Ga. L. 1994, p. 928, § 1, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘Georgia Business Expansion Support Act of 1994.’ ”
Ga. L. 1994, p. 928, § 8, not codified by the General Assembly, provided that this Act was applicable to all taxable years beginning on or after January 1, 1994.
Ga. L. 1995, p. 585, § 10, not codified by the General Assembly, provided that this Act was applicable to all taxable years beginning on or after January 1, 1995.
Administrative rules and regulations.
Job Tax Credit Program, Official Compilation of the Rules and Regulations of the State of Georgia, Georgia Department of Community Affairs, Chapter 110-9.
Law reviews.
For article, “Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government,” see 28 Ga. St. U. L. Rev. 217 (2011).
For note on the 1994 amendment of this Code section, see 11 Ga. St. U. L. Rev. 249 (1994).
Structure Georgia Code
Chapter 62 - Development Authorities
§ 36-62-3. Constitutional Authority for Chapter; Finding of Public Purposes; Tax Exemption
§ 36-62-5.1. Joint Authorities
§ 36-62-5.2. Creation of Regional Industrial Development Authorities; Application; Tax Credits
§ 36-62-6. Powers of Authority Generally
§ 36-62-9. Purposes of Chapter; Issuance of Bonds or Bond Anticipation Notes; Exceptions
§ 36-62-10. Obligations of Authority Not Indebtedness of State or Political Subdivisions
§ 36-62-12. Previously Created Authority Not Affected by Chapter
§ 36-62-13. Disposition of Property of Certain Authorities Dissolved by Operation of Law