---
title: O.C.G.A. § 16-12-218. No eligibility for tax credit.
collection: code
id: 16-12-218
cite_as: O.C.G.A. § 16-12-218 (2025)
canonical_url: https://georgiacommons.org/code/16-12-218
md_url: https://georgiacommons.org/code/16-12-218.md
text_url: https://georgiacommons.org/code/16-12-218/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t16-ch12-17-(v14b)-2024-pdf.pdf?sfvrsn=a591fa7b_0#page=210
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.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CRIMES AND OFFENSES / OFFENSES AGAINST PUBLIC HEALTH AND MORALS / ACCESS TO MEDICAL CANNABIS / ROLE OF COMMISSION
---

# O.C.G.A. § 16-12-218. No eligibility for tax credit.

A licensee shall not be eligible for any tax credit allowed pursuant to any of the following Code Sections: 48-7-29.8, 48-7-29.11, 48-7-40, 48-7-40.1, 48-7-40.2, 48-7-40.3, 48-7-40.4, 48-7-40.5, 48-7-40.7, 48-7-40.8, 48-7-40.9, 48-7-40.12, 48-7-40.17, 48-7-40.18, 48-7-40.20, 48-7-40.21, 48-7-40.22, 48-7-40.24, 48-7-40.25, 48-7-40.26, 48-7-40.26A, 48-7-40.27, 48-7-40.28, 48-7-40.29, 48-7-40.30, 48-7-40.31, or 48-7-40.32.

## History

Code 1981, § 16-12-218, enacted by Ga. L. 2019, p. 43, § 4/HB 324; Ga. L. 2023, p. 730, § 7(6)/HB 475, effective July 1, 2023; Ga. L. 2024, p. 1052, § 3(6)/SB 448, effective July 1, 2024.

## Amendments

The 2023 amendment, effective July 1, 2023, part of an Act to revise, modernize, and correct the Code, deleted “48-7-40.33,” following “48-7-40.32,” near the end of the sentence.

The 2024 amendment, effective July 1, 2024, part of an Act to revise, modernize, and correct the Code, substituted “or 48-7-40.32.” for “48-7-40.32, or 48-7-40.35.” at the end of this Code section.