Ga. Comp. R. & Regs. R. 391-1-6-.01 - Purpose and Scope
(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.
Notes
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