Compilation of Rules and Regulations of the State of Georgia
Department 391 - RULES OF GEORGIA DEPARTMENT OF NATURAL RESOURCES
Chapter 391-1 - ADMINISTRATION
Subject 391-1-6 - GEORGIA CONSERVATION TAX CREDIT PROGRAM
Rule 391-1-6-.01 - Purpose and Scope
Universal Citation: GA Rules and Regs r 391-1-6-.01
Current through Rules and Regulations filed through September 23, 2024
(1) To provide for state income tax credits with respect to qualified donations of real property for conservation purposes and to provide for authority of the Department of Natural Resources to provide conditions, limitations, and exclusions for the Georgia Conservation Tax Credit Program.
(2) The Department of Natural Resources shall be the certifying agency by:
(a) determining that property donated under this program is a Qualified Donation of Conservation Land; and
(b) providing an official certification form to the donor of Conservation Land that qualifies the donor for a state income tax credit.
O.C.G.A. Secs. 48-7-29.10, 48-7-29.12.
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