Georgia Code
Article 4 - Corporate Net Worth Tax
§ 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

History. Ga. L. 1929, p. 84, § 1; Ga. L. 1931, Ex. Sess., p. 76, § 1; Code 1933, § 92-2401; Ga. L. 1935, p. 11, § 2; Ga. L. 1951, p. 157, § 5a; Ga. L. 1952, p. 371, § 1; Code 1933, § 92-2401, enacted by Ga. L. 1976, p. 1580, § 1; Code 1933, § 91A-6306, enacted by Ga. L. 1978, p. 309, § 2.
Law reviews.
For article, “Foreign Corporations in Georgia,” see 10 Ga. St. B.J. 243 (1973).
For article discussing taxation of foreign businesses in Georgia, see 27 Mercer L. Rev. 629 (1976).

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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

§ 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