Subject 560-7-8. RETURNS AND COLLECTIONS

(1) Purpose. This regulation provides guidance concerning the approval or preapproval periods for income tax credits under Chapter 7 of Title 48 of the Georgia Code. (2) Beginning of an Approval or Preapproval Period. Pursuant to O.C.G.A. § 48-2-39, when the approval or preapprov…

(1) Purpose. This regulation provides guidance concerning the implementation and administration of the tax credit under O.C.G.A. § 48-7-41. (2) Coordination of Agencies. The Technical College System of Georgia, Office of Adult Education is the state agency responsible for certify…

(1) Purpose. This regulation provides guidance concerning the implementation and administration of the tax credits under O.C.G.A. § 48-7-29.8. (2) Coordination of Agencies. The Georgia Department of Community Affairs is the state agency responsible for certifying that the rehabil…

(1) Purpose. The purpose of this regulation is to provide guidance concerning the administration of the tax credit under O.C.G.A. § 48-7-29.20. (2) Coordination of Agencies. The Georgia Department of Community Health is the state agency responsible for approving rural hospital or…

(1) Purpose. This regulation provides guidance concerning the implementation and administration of the tax credit under O.C.G.A. § 48-7-40.31. (2) Definitions. As used in this regulation, the terms "employer", "full-time job", and "qualified parolee" shall have the same meaning a…

(1) Purpose. This regulation provides guidance concerning the implementation and administration of the postproduction film tax credit under O.C.G.A. § 48-7-40.26A. (2) Definitions. As used in this regulation, the terms "affiliates", "multimarket commercial distribution", "qualifi…

(1) Purpose. The purpose of this regulation is to provide guidance concerning the administration of the tax credit under O.C.G.A. § 48-7-29.21. (2) Definitions. As used in this regulation, the terms "qualified education donation" and "recipient" shall have the same meaning as in …

(1) Purpose. This regulation provides guidance concerning the implementation and administration of the tax credit under O.C.G.A. § 48-7-40.33. (2) Coordination of Agencies. The Department of Economic Development is the state agency responsible for certifying which projects qualif…

(1) Purpose. This regulation provides guidance concerning the implementation and administration of the tax credits under O.C.G.A. § 48-7-40.32. (2) Coordination of Agencies. Under O.C.G.A. § 48-7-40.32, the Department of Community Affairs and the Department of Economic Developmen…

(1) Purpose. This regulation provides guidance concerning the implementation and administration of the income tax credit under O.C.G.A. § 33-1-25. (2) Coordination of Agencies. The Department of Community Affairs is the state agency responsible for certifying taxpayers for the in…

(1) Purpose. This regulation provides guidance concerning the implementation and administration of the income tax credit under O.C.G.A. § 48-7-40.34. (2) Definitions. (a) The term "Class III railroad" means a rail carrier classified as a Class III railroad by the United States Su…

(1) Purpose. This regulation provides guidance concerning the implementation and administration of the income tax credit under O.C.G.A. § 48-7-40.36. (2) Coordination of Agencies. The Commissioner shall be authorized to consult with the Georgia Forestry Commission as necessary to…

(1) Purpose. This regulation provides guidance concerning the implementation and administration of the tax credit under O.C.G.A. § 48-7-40.1A. (2) Definitions. (a) "Establishment" means an economic unit at a single physical location where business is conducted or where services o…

(1) Purpose. This regulation provides guidance concerning the implementation and administration of the tax credit under O.C.G.A. § 48-7-40.1B. (2) Definitions. (a) As used in this regulation, the terms "establishment", "medical equipment and supplies manufacturer", and "pharmaceu…

(1) Purpose. The purpose of this regulation is to provide guidance concerning the administration of the tax credit under O.C.G.A. § 48-7-29.24. (2) Coordination of Agencies. The Division of Family and Children Services of the Georgia Department of Human Services is the state agen…

(1) Purpose. The purpose of this regulation is to provide guidance concerning the administration of the tax credit under O.C.G.A. § 48-7-29.25. (2) Definitions. (a) The terms "qualified contributions", "qualified expenditures", and "local law enforcement unit" shall have the same…

(1) Purpose. This regulation provides guidance concerning the implementation and administration of the rural health care professional credit under O.C.G.A. § 48-7-29.26. (2) Definitions. As used in this regulation: (a) As used in this regulation, the terms "dentist", "physician",…