Reserved. Repealed by Ga. L. 2010, p. 1163, § 4/HB 1069, effective June 4, 2010.
Editor's notes.- This Code section was based on Ga. L. 1991, p. 87, § 1.
Ga. L. 2010, p. 1163, § 7/HB 1069, not codified by the General Assembly, provides that the repeal and reservation of this Code section shall be applicable to all taxable years beginning on or after January 1, 2010.