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Expert Analysis

Transferring Conservation Credits In Ga.

Law360, New York (May 26, 2011, 1:25 PM EDT) -- Georgia law was amended this year to allow the transfer of conservation tax credits from the taxpayer awarded the credit to a third-party purchaser. This 2011 legislation, HB 346, which was signed by the governor on May 11, is effective for the transfer of credits on or after Jan. 1, 2012, and generally represents the first time that the state has authorized the transfer of conservation credits....

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