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REVENUE AND TAXATION Income Taxes: Hold Service Providers to Three-Factor Tax Apportionment Standard Used by Manufacturers

The Act clarifies how service companies are required to report net income attributable to Georgia. Service companies must allocate their income based on a three-factor formula, which is a similar method to that which nonservice companies have been required to use. The Act allows a service company to petition the

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LABOR AND INDUSTRIAL RELATIONS Workers' Compensation: Grant Immunity to Businesses Using Services of a Temporary Help Contracting Firm or Employee Leasing Company

The Act grants businesses the tort immunity provided to employers under the Workers’ Compensation Act when the business uses the services of a temporary help contracting firm or an employee leasing company. The Act provides that temporary help contracting firms and employee leasing companies are statutory employers for

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PUBLIC UTILITIES AND PUBLIC TRANSPORTATION Telephone and Telegraph Service: Create Telecommunications and Competition Development Act of 1995

The Act establishes a regulatory framework under which competition will be phased into Georgia’s local telephone services market. In addition, the Act provides for a modification in Georgia’s area code designations and provides penalties for obtaining and disseminating a caller’s unlisted

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CRIMINAL PROCEDURE Bonds and Recognizances: Expand Superior Court Jurisdiction of Bail Hearings; Create Rebuttable Presumption of Flight for Persons Accused of Certain Violent Crimes

The Act amends bail hearing procedures, providing that certain offenses are bailable only before a superior court judge. In addition, the Act limits when bail can be granted in cases involving certain offenses. Lastly, the Act creates a rebuttable presumption of flight for those defendants facing a second conviction for

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MOTOR VEHICLES AND TRAFFIC Drivers Licenses: Mandate Implied Consent Warnings and Applicable Intoxication Levels for Georgia Drivers; Provide for Certification of Testing Equipment and Personnel; Provide for Taking and Admission of Sequential Breath Sa...

The Act requires law enforcement officers to give a specific warning to drivers stopped for driving under the influence. The Act codifies different warnings for different classes of drivers on Georgia roads. Further the Act establishes certification standards for breath-testing instruments and for the personnel administering the test. Finally, the

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