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2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 2 - Property Tax Exemptions and Deferral
Part 1 - Tax Exemptions
§ 48-5-41.2. Exemption From Taxation of Personal Property in Inventory for Business
Universal Citation:
GA Code § 48-5-41.2 (2021)
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All tangible personal property constituting the inventory of a business shall be exempt from state ad valorem taxation.
(Code 1981, §48-5-41.2, enacted by Ga. L. 2009, p. 674, § 1/HB 482; Ga. L. 2010, p. 878, § 48/HB 1387.)
Editor's notes.
- The state-wide referendum (Ga. L. 2009, p. 674, § 1/HB 482), which enacted this Code section, was approved by a majority of qualified voters at the November 2, 2010 general election, and took effect January 1, 2011.
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