Georgia Statutes
§ 48-5-421 — Taxation of unenumerated franchises
Georgia § 48-5-421
JurisdictionGeorgia
Title48
This text of Georgia § 48-5-421 (Taxation of unenumerated franchises) 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. § 48-5-421 (2026).
Text
Nothing in this article shall be construed to exempt from taxation any franchise not enumerated in this article. All franchises of value not provided for in this article shall be returned for taxation and taxed pursuant to law as is other property.
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Related
The City of College Park v. Paradies-Atlanta, LLC
815 S.E.2d 246 (Court of Appeals of Georgia, 2018)
Clayton County Board of Assessors v. Aldeasa Atlanta Joint Venture
304 Ga. 15 (Supreme Court of Georgia, 2018)
Clayton Cnty. Bd. of Tax Assessors v. Aldeasa Atlanta Joint Venture
815 S.E.2d 870 (Supreme Court of Georgia, 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 § 48-5-421, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-5-421.