Title 14, Chapter 2, Section 123
(a) Except as provided in subsection (b) of this Code section and subsection (c) of Code Section 14-2-124, a document accepted for filing is effective:
(1) At the time of filing on the date it is filed, as evidenced by
the Secretary of State's date and time endorsement on the original
(2) At the time specified in the document as its effective time on
the date it is filed.
(b) A document may specify a delayed effective time and date, and if
it does so the document shall become effective at the time and date
specified. If a delayed effective date but no time is specified, the
document shall become effective at the close of business on that
date. A delayed effective date for a document may not be later than
the ninetieth day after the date on which it is filed.
(c) If a document is determined by the Secretary of State to be incomplete and inappropriate for filing, the Secretary of State may return the document to the person or corporation filing it, together with a brief written explanation of the reason for the refusal to file, in accordance with subsection (c) of Code Section 14-2-125 and, if the applicant returns the document with corrections in accordance with the rules and regulations of the Secretary of State, the filing date of the document will be the filing date that would have been applied had the original document not been deficient.