History. Code 1933, § 93-307.5, enacted by Ga. L. 1982, p. 412, § 1; Code 1981, § 46-2-26.3 , enacted by Ga. L. 1982, p. 412, § 2; Ga. L. 1983, p. 3, § 35; Ga. L. 1984, p. 22, § 46; Ga. L. 1987, p. 191, § 9; Ga. L. 1989, p. 14, § 46; Ga. L. 1992, p. 6, § 46; Ga. L. 2014, p. 866, § 46/SB 340; Ga. L. 2015, p. 1088, § 36/SB 148.
The 2014 amendment, effective April 29, 2014, part of an Act to revise, modernize, and correct the Code, deleted the extra subsection (b) designation preceding subparagraph (3)(A).
The 2015 amendment, effective July 1, 2015, in subsection (f), deleted “and the consumers’ utility counsel” following “file a report with the commission” near the beginning of the second sentence.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1988, “consumers’ utility counsel” was substituted for “Consumers’ Utility Counsel” in subsection (f).
Editor’s notes.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provides that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by that Act.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that provisions of the federal Tax Reform Act of 1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as they become effective for federal purposes.
Ga. L. 2015, p. 1088, § 36/SB 148, effective July 1, 2015, purported to revise this Code section but only amended subsection (f).
Structure Georgia Code
Title 46 - Public Utilities and Public Transportation
Chapter 2 - Public Service Commission
Article 2 - Jurisdiction, Powers, and Duties Generally
§ 46-2-20. Jurisdiction of Commission Generally; Powers and Duties of Commission Generally
§ 46-2-25.3. Toll-Free Calls Within 22 Miles of Exchange; Hearings; “Net Gain” Defined
§ 46-2-26.1. Accounting Methods to Be Used by Electric Utilities in Rate-Making Proceedings
§ 46-2-26.2. Tax Accounting by Utilities in Rate-Making Proceedings
§ 46-2-26.4. Accounting Procedures in Gas Utility Rate Proceedings
§ 46-2-30. Power of Commission to Make Rules and Regulations Generally
§ 46-2-31. Annual Report by Commission to Governor
§ 46-2-33. Costs Incurred by Commission Charged to Utility; Invoicing; Recovery