Manufacturing facility tax credits

Tier one counties, §48-7-40.2. Tier two counties, §48-7-40.3. Tier three counties, §48-7-40.4. Tier four counties, §48-7-40.4. Nonresident of Georgia, §48-7-128. Partnership. Partnership returns, §48-7-53. Retraining programs provided by employer, §48-7-40.5. Setoff debt collection, §48-7-161. Telecommunications facility tax credits. Tier one counties, §48-7-40.2. Tier two counties, §48-7-40.3. Tier three counties, §48-7-40.4. Tier four counties, §48-7-40.4. Teleworking tax credit, §48-7-29.11. Underpayment, §48-7-86. Dependent exemption. Withholding from wages of employees. Withholding exemption allowance, §48-7-101. 425 INDEX INCOME TAXES —Cont’d Depreciation. Property placed in service in prior tax years, §48-7-39. Disaster assistance funds. Credits, §48-7-29.4. Disclosure of information. Furnishing to local authorities, §48-7-60. Furnishing to nonofficials, §48-7-60.