GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES |
Article 4. CORPORATE NET WORTH TAX |
Section 48-13-71. Organizations and companies exempt from corporate net worth tax
Latest version.
- The following are exempt from the payment of the tax imposed by this article:
(1) Those organizations not organized for pecuniary gain or profit; and
(2) Insurance companies which are separately taxed.
Code 1933, § 92-2406, enacted by Ga. L. 1975, p. 147, § 1; Code 1933, § 92-2406.1, enacted by Ga. L. 1975, p. 147, § 2; Ga. L. 1976, p. 405, §§ 7, 8; Code 1933, § 92-2405, enacted by Ga. L. 1976, p. 1580, § 5; Code 1933, § 91A-6303, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1350, § 13.