---
title: O.C.G.A. § 48-1-10. Economic incentives to users of raw forest products.
collection: code
id: 48-1-10
cite_as: O.C.G.A. § 48-1-10 (2025)
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date: 2025
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heading_path: REVENUE AND TAXATION / GENERAL PROVISIONS
---

# O.C.G.A. § 48-1-10. Economic incentives to users of raw forest products.

(a) As used in this Code section, the term:

(1) “Economic incentive” means any direct price subsidy made available by the state directly to support the purchase of raw forestry products. Such term shall not mean any such benefit available under statutorily provided programs.

(2) “Raw forest product” means any raw material harvested or recovered from forest wood or wood waste at its initial conversion.

(b) It is the intent of the General Assembly that any economic incentive granted on or after July 1, 2010, to any person, company, partnership, or other entity engaged in the commercial use of raw forest products shall be extended equitably to all users of raw forest products in this state so as to establish and maintain parity within that segment of the economy.

## History

Code 1981, § 48-1-10, enacted by Ga. L. 2010, p. 203, § 2/SB 409.

## Editor's Notes

This Code section formerly pertained to the tax exemption of articles, equipment, and materials at the XXVI Summer Olympiad and the 1996 Atlanta Paralympic games. This Code section was based on Code 1981, § 48-1-10, enacted by Ga. L. 1995, p. 465, § 1 and was repealed by Ga. L. 1995, p. 465, § 1, effective December 31, 1996.

Ga. L. 2010, p. 203, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Georgia Forest Product Fairness Act.’”