another Act enacted at the 2017 regular session of the General Assembly, the provision of such other Act shall control over the conflicting provision in Sections 1 through 53 of this Act to the extent of the conflict.” Accordingly, the amendment to subparagraph (c)(1)(A) of this Code section by Ga. L. 2017, p. 774, § 31(7)/HB 323, was not given effect.
Ga. L. 2017, p. 511, § 1/SB 180, effective May 8, 2017, repealed former Code Section 31-8-9.1, pertaining to eligibility to receive tax credits and obligations of rural hospitals after receipt of those funds, and enacted the present Code section. The former Code section was based on Code 1981, § 31-8-9.1, enacted by Ga. L. 2016, p. 166, § 1/SB 258.
Ga. L. 2017, p. 511, § 3/SB 180, not codified by the General Assembly, provides that this Code section “shall be applicable to all taxable years beginning on or after January 1, 2017.”
The department shall adopt and promulgate such rules and regulations as it deems necessary to carry out this article.