36-89-5. Administration; rules and regulations; excess funds.

Active

Current through: Including Acts of the 2025 Session of the General Assembly of Georgia.

(a)
The state revenue commissioner shall administer this chapter and shall adopt rules and regulations for the administration of this chapter, including specific instructions to local governments. The state revenue commissioner may adopt procedures for partial or installment distribution of grants when the commissioner determines that a full distribution will only result in the necessity of return of funds under subsection (b) of this Code section.#
(b)
If any excess funds remain from the funds granted to any county, municipality, or county or independent school district under this chapter, after the county, municipality, or county or independent school district complies with the credit requirements of Code Section 36-89-4, such excess funds shall be returned by the county, municipality, or county or independent school district to the Department of Revenue.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 36-89-5, enacted by Ga. L. 1999, p. 273, § 1; Ga. L. 2002, p. 1031, § 8; Ga. L. 2008, p. 324, § 36/SB 455.

Editor's notes

Ga. L. 2002, p. 1031, § 9, not codified by the General Assembly, provides that the Act shall be applicable to all taxable years beginning on or after January 1, 2002.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Session of the General Assembly of Georgia.

Text read from t36-ch60-92-(v27a)-2025-pdf.pdf, Volume V27A, 2025 edition, pages 615 to 616; merge action: bound only; file SHA-256 5150ee8c60f7.