Georgia Code
Chapter 88 - Enterprise Zones
§ 36-88-8. Tax Exemption

History. Code 1981, § 36-88-8 , enacted by Ga. L. 1997, p. 1481, § 1; Ga. L. 1999, p. 333, § 2; Ga. L. 2004, p. 939, § 5; Ga. L. 2017, p. 52, § 4/HB 342.
The 2017 amendment, effective July 1, 2017, inserted “other than an enterprise zone under subsection (g) of Code Section 36-88-6,” near the middle of paragraph (a)(1); and substituted “tenth year” for “last year” near the end of subparagraph (a)(1)(E).
Cross references.
Tax credits for business enterprises in less developed areas, § 48-7-40.1 .
Editor’s notes.
Ga. L. 2004, p. 939, § 6, not codified by the General Assembly, provides that the amendment by that Act shall be applicable to all taxable years beginning on or after January 1, 2004.

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