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2018 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 4 - Corporate Net Worth Tax
- § 48-13-70. Definition
- § 48-13-71. Organizations and companies exempt from corporate net worth tax
- § 48-13-72. Imposition of annual corporate net worth tax on all corporations doing business or owning property in state
- § 48-13-73. Amount of corporate net worth tax; amount for taxable period less than six months
- § 48-13-74. Determination of net worth of corporation; determination by commissioner absent disclosure of true net worth on corporation's books or return
- § 48-13-75. Apportionment of net worth of foreign corporation; formula; determination of receipts derived from business in state; fixing value of capital stock; alternate method
- § 48-13-76. Corporate net worth tax due on first day of tax period; determination of annual tax period; determination of first tax period
- § 48-13-77. Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return
- § 48-13-78. Period for payment of tax; effect
- § 48-13-79. Penalties; failure to file timely; extensions; failure to pay timely; interest
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