Georgia Statutes

§ 48-5-41-2 — Exemption of personal property in inventory for business

Georgia·Title 48
All tangible personal property constituting the inventory of a business shall be exempt from state ad valorem taxation.

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Legislative History

Amended by 2010 Ga. Laws 624,§ 48, eff. 1/1/2011. Added by 2009 Ga. Laws 132,§ 1, eff. 1/1/2011.

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