Chapter 7A. TAX CREDITS, Title 48. REVENUE AND TAXATION, GEORGIA CODE

GEORGIA CODE (Last Updated: August 20, 2013)

§ 48-7A-1. Legislative findings and purposes

§ 48-7A-2. "Dependent" defined

§ 48-7A-3. Persons entitled to claim tax credit; tax credits schedule; tax credit claimed against tax liability; period for filing claims for credit; applicability to food stamp recipients; authority of commissioner

REFS & ANNOS

TITLE 48 Chapter 7A NOTE

EDITOR'S NOTES. --Ga. L. 1991, p. 87, § 5(b), not codified by the General Assembly, provides that this chapter is applicable to all taxable years beginning on or after January 1, 1992.

LAW REVIEWS. --For note on 1991 enactment of this chapter, see 8 Ga. St. U.L. Rev. 190 (1992).

RESEARCH REFERENCES

C.J.S. --85 C.J.S., Taxation, § 2186 et seq.