---
title: O.C.G.A. § 48-7-40.13. “Business enterprise” defined; tax credit.
collection: code
id: 48-7-40.13
cite_as: O.C.G.A. § 48-7-40.13 (2025)
canonical_url: https://georgiacommons.org/code/48-7-40.13
md_url: https://georgiacommons.org/code/48-7-40.13.md
text_url: https://georgiacommons.org/code/48-7-40.13/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=363
date: 2025
status: reserved
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/48-7.md
previous: https://georgiacommons.org/code/48-7-40.12.md
next: https://georgiacommons.org/code/48-7-40.14.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / INCOME TAXES / IMPOSITION, RATE, COMPUTATION, EXEMPTIONS, AND CREDITS
---

# O.C.G.A. § 48-7-40.13. “Business enterprise” defined; tax credit.

No text is printed for this reserved section.

## History

Ga. L. 1997, p. 461, § 9; repealed by Ga. L. 2005, p. 1125, § 1/HB 539, effective May 9, 2005.

## Editor's Notes

Ga. L. 2005, p. 1125, § 1/HB 539 repealed and reserved this Code section, effective May 9, 2005.