Georgia Code
Chapter 13 - Specific, Business, and Occupation Taxes
Article 4 - Corporate Net Worth Tax

§ 48-13-70. Definition - As used in this article, the term “corporation” includes, but...

§ 48-13-71. Organizations and Companies Exempt From Corporate Net Worth Tax - The following are exempt from the payment of the tax...

§ 48-13-72. Imposition of Annual Corporate Net Worth Tax on All Corporations Doing Business or Owning Property in State - In addition to all other taxes imposed by law, there...

§ 48-13-73. Amount of Corporate Net Worth Tax; Amount for Taxable Period Less Than Six Months - Click to view Corporations with Net Worth Amount Including Issued...

§ 48-13-74. Determination of Net Worth of Corporation; Determination by Commissioner Absent Disclosure of True Net Worth on Corporation’s Books or Return - For the purpose of ascertaining the 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....

§ 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....

§ 48-13-77. Corporate Net Worth Tax Return and Payment; Procedure; Combining Net Worth Tax Return With State Income Tax Return - Each corporation other than Georgia Subchapter “S” corporations subject to...

§ 48-13-78. Period for Payment of Tax; Effect - For corporations other than Georgia Subchapter “S” corporations, the tax...

§ 48-13-79. Penalties; Failure to File Timely; Extensions; Failure to Pay Timely; Interest - History. Ga. L. 1935, p. 11, § 2; Ga. L....