Georgia Code
Article 4 - Corporate Net Worth Tax
§ 48-13-76. Corporate Net Worth Tax Due on First Day of Tax Period; Determination of Annual Tax Period; Determination of First Tax Period

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; Ga. L. 1957, p. 107, § 1; Ga. L. 1965, p. 344, § 1; Ga. L. 1976, p. 1580, § 1; Code 1933, § 91A-6307, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 109.

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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