Ga. Comp. R. & Regs. 560-12-1-.18

Current through Rules and Regulations filed through October 29, 2024

Rule 560-12-1-.18 - Exemptions

Exemptions from taxation are strictly construed and an exemption will not be granted unless the Act clearly and distinctly shows that such was the plain and unambiguous intention of the General Assembly.

Ga. Comp. R. & Regs. R. 560-12-1-.18

Ga. L. 1937-38, Extra Sess., pp. 77, et seq., as amended (Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427); Ga. L. 1951, pp. 360, 385 (Ga. Code Ann. Sec. 92-3438a).

Original Rule entitled "Exemptions" was filed and effective on June 30, 1965.