- Official Code of Georgia Annotated (O.C.G.A.) $\S 48-7-40.12$
- Georgia Department of Revenue (DOR)
- Business Enterprise
- Qualified Research Expenses (QREs)
- Research Conducted Within the State of Georgia
- Base Amount (Georgia)
- Georgia Gross Receipts
- Numerator of the Gross Receipts Factor
- Average Ratio of Aggregate QREs to Georgia Gross Receipts
- 0.300 Multiplier (Base Amount Calculation)
- Excess QREs over Base Amount
- 10% Credit Rate
- Net Georgia Income Tax Liability
- 50% Tax Liability Limit
- Remaining Georgia Net Income Tax Liability
- Unused Credit Carryforward
- Carryforward Period (10 Years)
- Credit Against Payroll Withholding
- State Payroll Withholding
- Withholding Election Deadline (3 Years)
- Form IT-RD (Research Tax Credit)
- Form IT-WH (Notice of Intention to Claim Withholding Benefit)
- Electronic Filing of Form IT-WH (Mandatory)
- Federal Section 41 Research Credit (Requirement)
- Claim and Be Allowed a Research Credit
- Internal Revenue Code (IRC) of 1986, as amended
- Federal Form 6765 (Required Attachment)
- Wages Paid for Research (Georgia)
- Purchases of Services (Georgia)
- Purchases of Supplies (Georgia)
- Technological in Nature (4-Part Test)
- Elimination of Uncertainty (4-Part Test)
- Process of Experimentation (4-Part Test)
- Permitted Purpose (4-Part Test)
- Retail Business (Specific Exclusion)
- Affiliate Entities (Retail Business Exclusion)
- Broadcasting (NAICS Code 515)
- Internet Publishing and Broadcasting (NAICS Code 519)
- Telecommunications (NAICS Code 517)
- Motion Picture and Sound Recording Industries (NAICS Code 512)
- Manufacturing (NAICS Sectors 31-33)
- Warehousing and Distribution (NAICS Subsectors 423, 424, 493)
- Taxable Year
- Corporate Income Tax
- S Corporation (Eligibility)
- Partnership (Eligibility)
- Limited Liability Company (Eligibility)
- Sole Proprietorship (Eligibility)
- Revenue Regulation 560-7-8-.42
- Look Back Studies (Unclaimed Credits)
