Georgia Code
Article 4 - Corporate Net Worth Tax
§ 48-13-70. Definition

As used in this article, the term “corporation” includes, but is not limited to, associations, professional associations organized pursuant to Chapter 10 of Title 14, and insurance companies.
History. Ga. L. 1931, Ex. Sess., p. 24, § 2; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-3002; Ga. L. 1962, p. 454, § 1; Code 1933, § 91A-6301, enacted by Ga. L. 1978, p. 309, § 2.
Law reviews.
For article, “Post-Creation Checklist for Georgia Business Entities,” see 9 Ga. St. B. J. 24 (2004).

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 13 - Specific, Business, and Occupation Taxes

Article 4 - Corporate Net Worth Tax

§ 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; Formula; Determination of Receipts Derived From Business in State; Fixing Value of Capital Stock; Alternate Method