Section 48-5-41.2. Exemption from taxation of personal property in inventory for business

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All tangible personal property constituting the inventory of a business shall be exempt from state ad valorem taxation.

Code 1981, § 48-5-41.2, enacted by Ga. L. 2009, p. 674, § 1/HB 482; Ga. L. 2010, p. 878, § 48/HB 1387.

                    
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