Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-5-48-1: Revenue and Taxation — O.C.G.A. § 48-5-48-1
What this law says, in plain English
Persons or businesses seeking a level 1 freeport tax exemption must file a written application with the county tax assessors by the tax book closing date, including summaries of qualifying inventory such as goods in production and finished goods destined for out-of-state shipment.
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