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2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144)
Article 4 - CORPORATE NET WORTH TAX (§§ 48-13-70 — 48-13-79)
- Section 48-13-70 - Definition
- Section 48-13-71 - Organizations and companies exempt from corporate net worth tax
- Section 48-13-72 - Imposition of annual corporate net worth tax on all corporations doing business or owning property in state
- Section 48-13-73 - Amount of corporate net worth tax; amount for taxable period less than six months
- Section 48-13-74 - Determination of net worth of corporation; determination by commissioner absent disclosure of true net worth on corporation's books or return
- Section 48-13-75 - Apportionment of net worth of foreign corporation; determination of receipts derived from business in state; fixing value of capital stock; methods
- Section 48-13-76 - Corporate net worth tax due on first day of tax period; determination of annual tax period; determination of first tax period
- Section 48-13-77 - Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return
- Section 48-13-78 - Period for payment of tax; effect
- Section 48-13-79 - Penalties; failure to file timely; extensions; failure to pay timely; interest
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