Georgia Code
Article 4 - Telecommunications and Competition Development
§ 46-5-167. Universal Access Fund

In calculating such contributions, the commission shall allow a local exchange company holding a certificate of authority issued by the commission after July 1, 1995, and before January 1, 2010, with primary headquarters in Georgia and more than 750 full-time employees working in Georgia as of January 1, 2010, to utilize accumulated unexpired Georgia net operating losses for taxable years ending prior to January 1, 2010, on a full dollar-for-dollar basis to reduce up to 50 percent of its contribution to the Universal Access Fund. Within the same tax year of the election, companies making such election shall formally notify the Department of Revenue that the company agrees to forego any rights or claims to the Georgia net operating losses so used. The commission may allow any telecommunications company certified as a competitive local exchange carrier to request a hearing seeking relief from this contribution requirement upon application, demonstration, and good cause shown that such competitive local exchange carrier does not receive a benefit from the reduction in intrastate switched access charges pursuant to subsection (c) of Code Section 46-5-166.
History. Code 1981, § 46-5-167 , enacted by Ga. L. 1995, p. 886, § 2; Ga. L. 2010, p. 1135, § 4/HB 168; Ga. L. 2012, p. 674, § 1/HB 332.
The 2010 amendment, effective June 4, 2010, rewrote this Code section.
The 2012 amendment, effective January 1, 2013, in subsection (g), deleted “from customers’ ” following “bills to collect” and added the language beginning “without first submitting” and ending with “provisions of state law” at the end.
Editor’s notes.
Ga. L. 2010, p. 1135, § 1, not codified by the General Assembly, provides that: “It is the intent of the General Assembly to:
“(1) Update and modernize Georgia’s telecommunications laws to encourage competition and bring about lower prices and better services for the consumer;
“(2) Make Georgia a more attractive place for telecommunications investment and encourage the deployment of advanced technologies;
“(3) Create and preserve jobs for Georgia workers; and
“(4) Reduce the subsidies paid by Georgia consumers.
“It is not the intent of the General Assembly to impose any fee or other charge on Georgia consumers.”
Ga. L. 2010, p. 1135, § 2, not codified by the General Assembly, provides that: “This Act shall be known as and may be cited as the ‘Telecom Jobs and Investment Act.’

Structure Georgia Code