Georgia Code
Article 4 - Corporate Net Worth Tax
§ 48-13-79. Penalties; Failure to File Timely; Extensions; Failure to Pay Timely; Interest

History. Ga. L. 1935, p. 11, § 2; Ga. L. 1953, Jan.-Feb. Sess., p. 290, §§ 3, 4; Ga. L. 1947, p. 107, §§ 3, 4; Code 1933, § 92-2404, enacted by Ga. L. 1976, p. 1580, § 4; Code 1933, § 91A-6310, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 41.

Structure 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