There Is a Newer Version
of
this Section
2018 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 4 - Corporate Net Worth Tax
§ 48-13-71. Organizations and companies exempt from corporate net worth tax
Universal Citation:
GA Code § 48-13-71 (2018)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
- The following are exempt from the payment of the tax imposed by this article:
(1) Those organizations not organized for pecuniary gain or profit;
(2) Insurance companies which are separately taxed; and
(3) Those corporations having a net worth, including capital stock, paid-in surplus, and earned surplus, of no more than $100,000.00.
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
