Compilation of Rules and Regulations of the State of Georgia
Department 110 - RULES OF GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Chapter 110-37 - HISTORIC PRESERVATION
Subject 110-37-6 - GEORGIA STATE INCOME TAX CREDIT PROGRAM FOR REHABILITATED HISTORIC PROPERTY
Rule 110-37-6-.10 - Effective Date
Current through Rules and Regulations filed through September 23, 2024
(1) The Georgia State Income Tax Credit Program for Rehabilitated Historic Property shall become effective as of January 1, 2004. Rehabilitation projects initiated before this date will not be considered for the Program under any circumstances.
(2) Georgia State Income Tax Credit Program for Rehabilitated Historic Property rules as amended shall be applicable to taxable years beginning on or after January 1, 2009. Certified rehabilitation projects completed after this date shall be subject to such amended rules and law that are in effect for taxable years beginning on or after January 1, 2009.
(3) Georgia State Income Tax Credit Program for Rehabilitated Historic Property rules as amended shall be become effective as of January 1, 2016 for projects applying for credits allowed by O.C.G.A. § 48-7-29.8(c)(2), for projects where Part A - Preliminary Certification applications are received on or after January 1, 2016, or for projects where Part B - Final Certification applications are received on or after January 1, 2017 for projects completed on or after January 1, 2017.
(4) Rules in effect at the time any portion of O.C.G.A. § 48-7-29.8 is repealed by the General Assembly shall remain in effect for those portions of this chapter where they are still applicable.
O.C.G.A. § 48-7-29.8.
