Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-5-603: Revenue and Taxation — O.C.G.A. § 48-5-603
What this law says, in plain English
The commissioner certifies individuals and entities engaged in bona fide timber production as qualified owners if they register and certify their timber production activity to the commissioner.
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