§ 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
O.C.G.A. 48-12-1.1 (2010)
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.