Georgia Code
Article 2 - Imposition, Rate, Computation, Exemptions, and Credits
§ 48-7-40.20. Tax Credits for Businesses Engaged in Manufacturing Cigarettes for Exportation; Amount; Required Information

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Current Year’s Exportation Amount of Credit Volume Compared to its per Thousand Base Year’s Exportation Volume Cigarettes Exported 120 percent or more 40¢ 119 percent — 100 percent 35¢ 99 percent — 80 percent 30¢ 79 percent — 60 percent 25¢ 59 percent — 50 percent 20¢ Less than 50 percent None
History. Code 1981, § 48-7-40.20 , enacted by Ga. L. 2000, p. 1447, § 1.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2000, this Code section, enacted as Code Section 48-7-40.17, was redesignated as Code Section 48-7-40.20.
Editor’s notes.
Ga. L. 2000, p. 1447, § 2, not codified by the General Assembly, provides that: “This Act shall be applicable to all taxable years beginning on or after January 1, 2000.”
Ga. L. 2000, p. 1447, § 3, not codified by the General Assembly, provides that: “This Act shall be repealed for cigarettes exported on or after January 1, 2006.

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