Georgia Code § 48-12-1.1 - Exception for Estates With Dates of Death in Years for Which a Federal Tax Credit for State Death Taxes Was Not Allowed

This chapter shall not apply to any estate with a date of death which occurred in a year for which the Internal Revenue Code does not allow a credit for state death taxes.

Section: 48-12-1  48-12-1.1  48-12-2  48-12-3  48-12-4  48-12-5  48-12-6    Next

Last modified: October 14, 2016