The purpose of the Rural Act is to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated to provide tax credit incentives to promote the revitalization of vacant rural Georgia downtowns by encouraging investment, job creation, and economic growth in long-established business districts by the designation of "Rural Zones".
Ga. Comp. R. & Regs. R. 110-34-1-.01
O.C.G.A. § 48-7-40.32.