As used in this chapter, the term:
History. Code 1981, § 36-89-1 , enacted by Ga. L. 1999, p. 273, § 1; Ga. L. 2002, p. 1031, § 4; Ga. L. 2005, p. 138, § 1/HB 116; Ga. L. 2006, p. 72, § 36/SB 465.
Editor’s notes.
Ga. L. 2002, p. 1031, § 9, not codified by the General Assembly, provided that the Act shall be applicable to all taxable years beginning on or after January 1, 2002.
Ga. L. 2005, p. 138, § 3/HB 116, not codified by the General Assembly, provides that the 2005 amendment applies to all taxable years beginning on or after January 1, 2005.
Structure Georgia Code