Georgia Statutes
§ 48-13-71 — Organizations and companies exempt from corporate net worth tax
Georgia § 48-13-71
JurisdictionGeorgia
Title48
This text of Georgia § 48-13-71 (Organizations and companies exempt from corporate net worth tax) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
O.C.G.A. § 48-13-71 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
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
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Georgia § 48-13-71, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-13-71.