---
title: O.C.G.A. § 12-6A-2. Purpose of funding protection of conservation land.
collection: code
id: 12-6A-2
cite_as: O.C.G.A. § 12-6A-2 (2025)
canonical_url: https://georgiacommons.org/code/12-6A-2
md_url: https://georgiacommons.org/code/12-6A-2.md
text_url: https://georgiacommons.org/code/12-6A-2/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t12-(v10)-2021-pdf.pdf?sfvrsn=67595359_0#page=775
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/12-6A.md
previous: https://georgiacommons.org/code/12-6A-1.md
next: https://georgiacommons.org/code/12-6A-3.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CONSERVATION AND NATURAL RESOURCES / OUTDOOR STEWARDSHIP
---

# O.C.G.A. § 12-6A-2. Purpose of funding protection of conservation land.

This chapter is enacted pursuant to Article III, Section IX, Paragraph VI(p) of the Constitution, which authorizes up to 80 percent of all moneys received by the state from the sales and use tax collected by outdoor recreation equipment establishments classified under the 2007 North American Industry Classification Code 451110, sporting goods stores in the immediately preceding fiscal year to be dedicated to the Georgia Outdoor Stewardship Trust Fund for the purpose of funding the protection of conservation land.

## History

Code 1981, § 12-6A-2, enacted by Ga. L. 2018, p. 541, § 1/HB 332.