Georgia Statutes
§ 48-13-71 — Organizations and companies exempt from corporate net worth tax
Georgia·Title 48
The following are exempt from the payment of the tax imposed by this article:
(1)Those organizations not organized for pecuniary gain or profit;
(2)Insurance companies which are separately taxed; and (3) Those corporations having a net worth, including capital stock, paid-in surplus, and earned surplus, of no more than $100,000.00.
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Legislative History
Amended by 2017 Ga. Laws 241,§ 2-1, eff. 1/1/2018.
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions