Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY > ARTICLE 2 - PROPERTY TAX EXEMPTIONS AND DEFERRAL > PART 1 - TAX EXEMPTIONS > § 48-5-41.2 - (For effective date, see note.) Exemption from taxation of personal property in inventory for business

§ 48-5-41.2 - (For effective date, see note.) Exemption from taxation of personal property in inventory for business

O.C.G.A. 48-5-41.2 (2010)
48-5-41.2. (For effective date, see note.) Exemption from taxation of personal property in inventory for business


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