Georgia § 36-89-5 - Administration; rules and regulations; excess funds.
Full text of Georgia Official Code of Georgia Annotated § 36-89-5 — Administration; rules and regulations; excess funds., with citation guidance and answers to common questions.
§ 36-89-5. Administration; rules and regulations; excess funds.
The state revenue commissioner shall administer this chapter and shall adopt rules and regulations for the administration of this chapter, including specific instructions to local governments. The state revenue commissioner may adopt procedures for partial or installment distribution of grants when the commissioner determines that a full distribution will only result in the necessity of return of funds under subsection (b) of this Code section. If any excess funds remain from the funds granted to any county, municipality, or county or independent school district under this chapter, after the county, municipality, or county or independent school district complies with the credit requirements of Code Section 36-89-4 , such excess funds shall be returned by the county, municipality, or county or independent school district to the Department of Revenue. (Code 1981, § 36-89-5 , enacted by Ga. L. 1999, p. 273, § 1; Ga. L. 2002, p. 1031, § 8; Ga. L. 2008, p. 324, § 36/SB 455.) Editor's notes. - Ga. L. 2002, p. 1031, § 9, not codified by the General Assembly, provided that the Act shall be applicable to all taxable years beginning on or after January 1, 2002.
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 36-89-5
What does Official Code of Georgia Annotated § 36-89-5 cover?
Section 36-89-5 ("Administration; rules and regulations; excess funds.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 36-89-5?
A common citation format is "Official Code of Georgia Annotated § 36-89-5" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 36-89-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.