---
title: O.C.G.A. § 48-8-277. Transfer of rights, duties, and obligations to successor company.
collection: code
id: 48-8-277
cite_as: O.C.G.A. § 48-8-277 (2025)
canonical_url: https://georgiacommons.org/code/48-8-277
md_url: https://georgiacommons.org/code/48-8-277.md
text_url: https://georgiacommons.org/code/48-8-277/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=1106
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.
up: https://georgiacommons.org/code/48-8.md
previous: https://georgiacommons.org/code/48-8-276.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SALES AND USE TAXES / GEORGIA TOURISM DEVELOPMENT
---

# O.C.G.A. § 48-8-277. Transfer of rights, duties, and obligations to successor company.

An approved company may, in the discretion of the Governor, transfer its rights, duties, and obligations under the agreement to a successor company if the successor company meets the qualifications of an approved company and, upon such approval by the Governor, such successor approved company shall be authorized to receive the sales and use tax refunds for the remaining duration of the agreement if it abides by the terms of the agreement.

## History

Code 1981, § 48-8-277, enacted by Ga. L. 2011, p. 302, § 2/HB 234.