Statutes > Georgia Statutes > TITLE 46 - PUBLIC UTILITIES AND PUBLIC TRANSPORTATION > CHAPTER 5 - TELEPHONE AND TELEGRAPH SERVICE > ARTICLE 2 - TELEPHONE SERVICE > PART 3 - RURAL TELEPHONE COOPERATIVES > § 46-5-101 - Annual license fee; exemption of cooperatives from taxation

§ 46-5-101 - Annual license fee; exemption of cooperatives from taxation

O.C.G.A. 46-5-101 (2010)
46-5-101. Annual license fee; exemption of cooperatives from taxation


Each cooperative and each foreign corporation doing business in this state pursuant to this part shall pay annually, on or before July 1, to the Secretary of State a fee of $10.00 but shall be exempt from all other excise and income taxes whatsoever.