This return is filed by power companies and reports all property owned by the power company on January 1. This return must be filed by March 1.
Ga. Comp. R. & Regs. R. 560-11-3-.05
Ga. L 1937-38, Extra Sess., pp. 77, et seq., as amended (Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427).