All persons within the groups enumerated in Code Section 43-12-1 seeking a certificate of exemption from the payment of occupation taxes, administrative fees, or regulatory fees for peddling, conducting a business, or practicing a profession or semiprofession must first make application to the judge of the probate court of the county in which he or she resides for a certificate of eligibility. Each applicant shall make an affidavit before the judge of the probate court that he or she is not subject to payment of any income taxes to this state. Upon receipt of the evidence required in Code Section 43-12-2 and the execution of the affidavit required by this Code section, the judge of the probate court shall issue a certificate of eligibility stating that the applicant has furnished the proof required for the issuance of a certificate of exemption required by the commissioner of veterans service. Such certificate of eligibility shall be valid for a period of ten years from the date of issue.
History. Ga. L. 1953, Nov.-Dec. Sess., p. 431, § 4; Ga. L. 1971, p. 348, § 1; Ga. L. 1983, p. 1401, § 14; Ga. L. 1996, p. 1268, § 1; Ga. L. 2010, p. 202, § 1/HB 128.
Editor’s notes.
Ga. L. 1983, p. 1401, § 1, not codified by the General Assembly, provided: “It is the intent of this Act to implement certain changes required by Article IV, Section V, Paragraph I, subparagraph (b) of the [1976] Constitution of the State of Georgia.” See Ga. Const. 1983, Art. IV, Sec. V, Para. I.
Structure Georgia Code
Title 43 - Professions and Businesses
§ 43-12-1. Exemption From Payment of Occupation Tax, Administrative Fee, or Regulatory Fee
§ 43-12-2. Qualifications; Proof of Blindness or Disability
§ 43-12-3. Application for Certificate of Eligibility; Ten-Year Period of Validity
§ 43-12-4. Description of Proposed Business
§ 43-12-6. Cancellation or Suspension of Certificates of Exemption
§ 43-12-7. Payment of Income Taxes by Applicants for Exemption
§ 43-12-8. Restrictions on Businesses, Professions, or Semiprofessions Which May Be Engaged In
§ 43-12-9. Utilization of Certificate of Exemption by Person Other Than Lawful Holder