Income tax. Return form. Contribution option, §12-3-602. Legislative findings, §12-3-600. Policy of state, §12-3-600. NONRESIDENTS. Forestry licenses. Reciprocity for nonresidents, §12-6-54. NORTHEAST GEORGIA REGIONAL DEVELOPMENT CENTER. Metropolitan North Georgia water planning district. Cooperation by center with district, §12-5-579. NORTH GEORGIA MOUNTAINS AUTHORITY, §§12-3-290 to 12-3-300. Accountability of members as trustees, §12-3-293. 1332 INDEX NORTH GEORGIA MOUNTAINS AUTHORITY —Cont’d Accounts and accounting. Maintenance of financial records and books, §12-3-293. Amending master plan, §12-3-294.1. Audits. Submitting records, books and statement of financial position to state auditor, §12-3-293. Bond issues. Revenue bonds, §12-3-298. Bylaws, §12-3-292. Creation, §12-3-290. Definitions, §12-3-291. Duration of existence, §12-3-290. Employees. Compensation, §12-3-292. Encumbrances. Approval of indebtedness by Georgia state financing and investment commission, §12-3-300. Expenses. Reimbursement of members, §12-3-292. Hearings.