This return is filed by gas or water companies and reports all property owned by the gas or water company on January 1. This return must be filed by March 1.
Ga. Comp. R. & Regs. R. 560-11-3-.06
Ga. L. 1937-38, Extra Sess., pp. 77, et seq., as amended (Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427).