State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-13 > Article-4 > 48-13-71

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.

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-13 > Article-4 > 48-13-71

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.