---
title: O.C.G.A. § 48-7A-1. Legislative findings and purposes.
collection: code
id: 48-7A-1
cite_as: O.C.G.A. § 48-7A-1 (2025)
canonical_url: https://georgiacommons.org/code/48-7A-1
md_url: https://georgiacommons.org/code/48-7A-1.md
text_url: https://georgiacommons.org/code/48-7A-1/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=628
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/48-7A.md
previous: https://georgiacommons.org/code/48-7-170.md
next: https://georgiacommons.org/code/48-7A-2.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 / LOW-INCOME TAX CREDIT
---

# O.C.G.A. § 48-7A-1. Legislative findings and purposes.

No text is printed for this reserved section.

## History

Ga. L. 1991, p. 87, § 1; repealed by Ga. L. 2010, p. 1163, § 4/HB 1069, effective June 4, 2010.

## Editor's Notes

Ga. L. 2010, p. 1163, § 7/HB 1069, not codified by the General Assembly, provides that the repeal and reservation of this Code section shall be applicable to all taxable years beginning on or after January 1, 2010.