2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 13 - Specific, Business, and Occupation Taxes (Arts. 1 — 8)
Article 4 - Corporate Net Worth Tax (§§ 48-13-70 — 48-13-79)
Annotations
Opinion Notes
OPINIONS OF THE ATTORNEY GENERAL Editor’s notes.In light of the similarity of the statutory provisions, opinions under former Code 1933, Ch. 92-24, which was subsequently repealed but was succeeded by provisions in this article, are included in the annotations for this article.
For example of cooperative marketing corporation which is exempt from franchise and license taxes, except for $10.00 annual license tax,see 1962 Ga. Op. Att'y Gen. 512 (decided under former Code 1933, § 92-24).
Research References & Practice Aids
Law reviews.For article, “Primary Tax Incentives for Industrial Investment in the Southeastern United States,” see 25 Emory L. J. 789 (1976).
RESEARCH REFERENCES ALR.Doctrine of unity of use for purposes of taxation as applied to manufacturing or industrial concerns, 27 A. L. R. 906.
Tax on corporations as affected by fact that corporation is not actually engaged in or carrying on business for which it was incorporated, 124 A. L. R. 1109.
Liability of corporation which has previously paid franchise fee or tax on authorized or issued stock, for additional fee or tax on later increase after intermediate reduction, 16 A. L. R.2d 1090.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 13
- § 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; determination of receipts derived from business in state; fixing value of capital stock; methods
- § 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
