Georgia Statutesยง 48-7-40.13 - "Business enterprise" defined; tax creditO.C.G.A. 48-7-40.13 (2010) 48-7-40.13. "Business enterprise" defined; tax credit Reserved. Repealed by Ga. L. 2005, p. 1125, 1/HB539, effective May 9, 2005.[Repealed]