Regulation 560-7-8-.20 Rural Physician Credit defines a rural county and discusses when the new 2010 Census should be
used. Below is a listing of counties that are considered rural counties under both the 2000 and 2010 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 see Regulation 560-7-8-.20 for more information.