Georgia § 48-13-72 Imposition of annual corporate net worth tax on all corporations doing business or owning property in state

Georgia Statutes

§ 48-13-72 — Imposition of annual corporate net worth tax on all corporations doing business or owning property in state

Georgia § 48-13-72

Title48

This text of Georgia § 48-13-72 (Imposition of annual corporate net worth tax on all corporations doing business or owning property in state) 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. § 48-13-72 (2026).

Text

In addition to all other taxes imposed by law, there is imposed an annual corporate net worth tax on all corporations incorporated under the laws of this state, all domesticated foreign corporations, and all corporations incorporated or organized under the laws of any other state, territory, or nation doing business or owning property in this state for the privilege of carrying on a business within this state in the corporate form, except as otherwise provided in Code Section 48-13-71 .

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In addition to all other taxes imposed by law, there is imposed an annual corporate net worth tax on all corporations incorporated under the laws of this state, all domesticated foreign corporations, and all corporations incorporated or organized under the laws of any other state, territory, or nation doing business or owning property in this state for the privilege of carrying on a business within this state in the corporate form, except as otherwise provided in Code Section 48-13-71 .