---
title: O.C.G.A. § 36-89-5. Administration; rules and regulations; excess funds.
collection: code
id: 36-89-5
cite_as: O.C.G.A. § 36-89-5 (2025)
canonical_url: https://georgiacommons.org/code/36-89-5
md_url: https://georgiacommons.org/code/36-89-5.md
text_url: https://georgiacommons.org/code/36-89-5/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t36-ch60-92-(v27a)-2025-pdf.pdf?sfvrsn=1fad51cc_0#page=615
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 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Counties, Municipal Corporations, and Other Governmental Entities / HOMEOWNER TAX RELIEF GRANTS
---

# O.C.G.A. § 36-89-5. Administration; rules and regulations; excess funds.

(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.

## 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.