Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-7-40-23: Revenue and Taxation — O.C.G.A. § 48-7-40-23
What this law says, in plain English
Businesses may elect to calculate new full-time jobs created in 2001 on a calendar year basis instead of a taxable year basis when claiming job tax credits on 2002 state income tax returns.
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