State by State Incentives Guide
Buisness Facilities Contributed Content
APRIL 15, 2014
System must be placed in service between December 31, 2005 and December 31, 2012. Single Factor Apportionment: 2005, Georgia became the first state in the Southeast to adopt a “Single Factor Gross Receipts” apportionment formula. Property taxes are forgiven for a period of time to allow the project to cash flow.
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