TAX RETURN PREPARERS

Penalties, §48-2-62. TAX SALES, §§48-4-1 to 48-4-65. TEACHERS. High-need subject areas. Recruitment and retention program. Income tax credit for program participants, §48-7-29.23. Recruitment and retention program. Income tax credit for program participants, §48-7-29.23. TEACHERS RETIREMENT SYSTEM OF GEORGIA. Municipal property taxes. Power to levy and collect taxes to pay benefits under, §48-5-351. TECHNICAL COLLEGE SYSTEM OF GEORGIA. Contributions to foundation through income tax returns, §48-7-64. TELECOMMUNICATIONS. Tax credits, §§48-7-40.2 to 48-7-40.4, 48-7-40.7 to 48-7-40.9. TELEGRAPHS. Franchise tax. Special franchises generally, §§48-5-420 to 48-5-425. TELEGRAPHS —Cont’d Highways, roads and rights of way. Construction, operation of lines and facilities along. Authority, approval of local government, §48-5-1. Income taxes. Taxation of public service corporations, §48-7-32. Property taxes.