Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES > ARTICLE 4 - CORPORATE NET WORTH TAX > § 48-13-72 - Imposition of annual corporate net worth tax on all corporations doing business or owning property in state

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

O.C.G.A. 48-13-72 (2010)
48-13-72. Imposition of annual corporate net worth tax on all corporations doing business or owning property in state


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.