§ 48-13-71 - Organizations and companies exempt from corporate net worth tax
O.C.G.A. 48-13-71 (2010)
48-13-71. Organizations and companies exempt from corporate net worth tax
The following are exempt from the payment of the tax imposed by this article:
(1) Those organizations not organized for pecuniary gain or profit; and
(2) Insurance companies which are separately taxed.