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DEPARTMENT OF REVENUE v. CHEMISTRY COUNCIL

No. A04A1602.

607 S.E.2d 207 (2004)

270 Ga. App. 615

GEORGIA DEPARTMENT OF REVENUE et al. v. GEORGIA CHEMISTRY COUNCIL, INC.

Court of Appeals of Georgia.

Certiorari Denied March 28, 2005.

Attorney(s) appearing for the Case

Thurbert Baker, Attorney General, Daniel Formby, Deputy Attorney General, Warren Calvert, Senior Assistant Attorney General, Lesley Berggren, Assistant Attorney General, for Appellant.

Edward Smith, Smith, Gambrell & Russell, Atlanta, for Appellee.

MIKELL, Judge.

The Georgia Chemistry Council, Inc. ("GCC"), a trade association representing 22 companies in the bio-tech industry, filed a declaratory judgment action against the Georgia Department of Revenue ("GDOR") to challenge the validity of a regulation1 which interprets the research tax credit codified in OCGA § 48-7-40.12 ("the statute"). The statute allows a tax credit of ten percent of the amount by which a qualified taxpayer...

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