Income tax credit for business enterprises, §§48-7-40.24, 48-7-40.25. Income tax credit for employing qualified parolees, §48-7-40.31. Functionally located. Property taxes, §48-5-16. Functionally related business. Excise tax on rooms, lodgings and accommodations, §48-13-51. Funding. Excise tax on rooms, lodgings and accommodations, §48-13-51. Funds. Excise tax on rooms, lodgings and accommodations, §48-13-51. Game platforms. Entertainment industry investment act, §48-7-40.26. 367 INDEX DEFINED TERMS —Cont’d Game sequels. Entertainment industry investment act, §48-7-40.26. Gasoline. Motor fuel tax law, §48-9-2. Georgia affiliated group. Income tax, corporations, §48-7-21. Georgia consolidated return. Income tax, corporations, §48-7-21. Georgia fleet mileage ratio. Commercial vehicle ad valorem taxation, §48-5-442.1. Georgia gross receipts. Taxation of depository institutions, §48-6-95. Georgia income tax.