Georgia Department of Revenue

LISTING OF RURAL COUNTIES FOR PURPOSES OF THE RURAL PHYSICIAN CREDIT

Regulation 560-7-8-.20 Rural Physician Credit defines a rural county and discusses when the new 2000 Census should be used. Below is a listing of counties that are considered rural counties under both the 1990 and 2000 census.
Additionally, for taxable years beginning on or after January 1, 2003, a physician might also qualify if the physician practices in a rural county and resides in a nonrural county contiguous to the rural county in which the physician practices. Please click here to see a map of Georgia counties to determine if the county is contiguous. Please note, Regulation 560-7-8-.20 clarifies that generally a physician does not qualify for the credit if on December 31, 2002 the physician is currently practicing in a rural county and is living in a nonrural county contiguous to the county that the physician practices in. Please see the regulation for more information.

Rural counties for purposes of the 1990 census (Those with less than 65 people per square mile)	Rural counties for purposes of the 2000 census (Those with less than 65 people per square mile)

Appling	Appling
Atkinson	Atkinson
Bacon	Bacon
Baker	Baker
Banks	Banks
Ben Hill	Berrien
Berrien	Bleckley
Bleckley	Brantley
Brantley	Brooks
Brooks	Bryan
Bryan	Burke
Bulloch	Calhoun
Burke	Camden
Calhoun	Candler
Camden	Charlton
Candler	Chattahoochee
Charlton	Clay
Clay	Clinch
Clinch	Coffee
Coffee	Crawford
Cook	Decatur
Crawford	Dodge
Dawson	Dooly
Decatur	Early
Dodge	Echols
Dooly	Elbert
Early	Emanuel
Echols	Evans
Effingham	Fannin
Elbert	Gilmer
Emanuel	Glascock
Evans	Grady
Fannin	Greene
Franklin	Hancock
Gilmer	Harris
Glascock	Heard
Grady	Irwin
Greene	Jasper
Hancock	Jeff Davis
Harris	Jefferson
Heard	Jenkins
Irwin	Johnson
Jasper	Jones
Jeff Davis	Lanier
Jefferson	Laurens
Jenkins	Lincoln
Johnson	Long
Jones	Macon
Lanier	Marion
Laurens	McIntosh
Lee	Meriwether
Lincoln	Miller
Long	Mitchell
Lumpkin	Monroe
Macon	Montgomery
Marion	Morgan
McIntosh	Oglethorpe
Meriwether	Pierce
Miller	Pike
Mitchell	Pulaski
Monroe	Putnam
Montgomery	Quitman
Morgan	Rabun
Oglethorpe	Randolph
Pickens	Schley
Pierce	Screven
Pike	Seminole
Pulaski	Stewart
Putnam	Talbot
Quitman	Taliaferro
Rabun	Tattnall
Randolph	Taylor
Schley	Telfair
Screven	Terrell
Seminole	Towns
Stewart	Treutlen
Sumter	Turner
Talbot	Twiggs
Taliaferro	Union
Tattnall	Ware
Taylor	Warren
Telfair	Washington
Terrell	Wayne
Toombs	Webster
Towns	Wheeler
Treutlen	Wilcox
Turner	Wilkes
Twiggs	Wilkinson
Union	Worth
Ware
Warren
Washington
Wayne
Webster
Wheeler
White
Wilcox
Wilkes
Wilkinson
Worth

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