§ 48-13-73 - Amount of corporate net worth tax; amount for taxable period less than six months - Georgia Statutes

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-13 > Article-4 > 48-13-73

O.C.G.A. 48-13-73 (2010)
48-13-73. Amount of corporate net worth tax; amount for taxable period less than six months

(a) The tax imposed by this article shall be based upon corporate net worth according to the following table:

Corporations with Net Worth Amount
Including Issued Capital Stock, of Tax
Paid-in Surplus, and Earned Surplus
----------------------------------- ------
Not exceeding $10,000.00 $ 10.00
Over $10,000.00 and not exceeding $25,000.00 20.00
Over $25,000.00 and not exceeding $40,000.00 40.00
Over $40,000.00 and not exceeding $60,000.00 60.00
Over $60,000.00 and not exceeding $80,000.00 75.00
Over $80,000.00 and not exceeding $100,000.00 100.00
Over $100,000.00 and not exceeding $150,000.00 125.00
Over $150,000.00 and not exceeding $200,000.00 150.00
Over $200,000.00 and not exceeding $300,000.00 200.00
Over $300,000.00 and not exceeding $500,000.00 250.00
Over $500,000.00 and not exceeding $750,000.00 300.00
Over $750,000.00 and not exceeding $1,000,000.00 500.00
Over $1,000,000.00 and not exceeding $2,000,000.00 750.00
Over $2,000,000.00 and not exceeding $4,000,000.00 1,000.00
Over $4,000,000.00 and not exceeding $6,000,000.00 1,250.00
Over $6,000,000.00 and not exceeding $8,000,000.00 1,500.00
Over $8,000,000.00 and not exceeding $10,000,000.00 1,750.00
Over $10,000,000.00 and not exceeding $12,000,000.00 2,000.00
Over $12,000,000.00 and not exceeding $14,000,000.00 2,500.00
Over $14,000,000.00 and not exceeding $16,000,000.00 3,000.00
Over $16,000,000.00 and not exceeding $18,000,000.00 3,500.00
Over $18,000,000.00 and not exceeding $20,000,000.00 4,000.00
Over $20,000,000.00 and not exceeding $22,000,000.00 4,500.00
Over $22,000,000.00 5,000.00

(b) With respect to any corporation coming into existence or becoming subject to the tax for the first time for an initial taxable period of less than six months, the tax imposed for such period shall be 50 percent of the tax imposed by this article for an entire year.

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-13 > Article-4 > 48-13-73

O.C.G.A. 48-13-73 (2010)
48-13-73. Amount of corporate net worth tax; amount for taxable period less than six months

(a) The tax imposed by this article shall be based upon corporate net worth according to the following table:

Corporations with Net Worth Amount
Including Issued Capital Stock, of Tax
Paid-in Surplus, and Earned Surplus
----------------------------------- ------
Not exceeding $10,000.00 $ 10.00
Over $10,000.00 and not exceeding $25,000.00 20.00
Over $25,000.00 and not exceeding $40,000.00 40.00
Over $40,000.00 and not exceeding $60,000.00 60.00
Over $60,000.00 and not exceeding $80,000.00 75.00
Over $80,000.00 and not exceeding $100,000.00 100.00
Over $100,000.00 and not exceeding $150,000.00 125.00
Over $150,000.00 and not exceeding $200,000.00 150.00
Over $200,000.00 and not exceeding $300,000.00 200.00
Over $300,000.00 and not exceeding $500,000.00 250.00
Over $500,000.00 and not exceeding $750,000.00 300.00
Over $750,000.00 and not exceeding $1,000,000.00 500.00
Over $1,000,000.00 and not exceeding $2,000,000.00 750.00
Over $2,000,000.00 and not exceeding $4,000,000.00 1,000.00
Over $4,000,000.00 and not exceeding $6,000,000.00 1,250.00
Over $6,000,000.00 and not exceeding $8,000,000.00 1,500.00
Over $8,000,000.00 and not exceeding $10,000,000.00 1,750.00
Over $10,000,000.00 and not exceeding $12,000,000.00 2,000.00
Over $12,000,000.00 and not exceeding $14,000,000.00 2,500.00
Over $14,000,000.00 and not exceeding $16,000,000.00 3,000.00
Over $16,000,000.00 and not exceeding $18,000,000.00 3,500.00
Over $18,000,000.00 and not exceeding $20,000,000.00 4,000.00
Over $20,000,000.00 and not exceeding $22,000,000.00 4,500.00
Over $22,000,000.00 5,000.00

(b) With respect to any corporation coming into existence or becoming subject to the tax for the first time for an initial taxable period of less than six months, the tax imposed for such period shall be 50 percent of the tax imposed by this article for an entire year.

State Codes and Statutes

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State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-13 > Article-4 > 48-13-73

O.C.G.A. 48-13-73 (2010)
48-13-73. Amount of corporate net worth tax; amount for taxable period less than six months

(a) The tax imposed by this article shall be based upon corporate net worth according to the following table:

Corporations with Net Worth Amount
Including Issued Capital Stock, of Tax
Paid-in Surplus, and Earned Surplus
----------------------------------- ------
Not exceeding $10,000.00 $ 10.00
Over $10,000.00 and not exceeding $25,000.00 20.00
Over $25,000.00 and not exceeding $40,000.00 40.00
Over $40,000.00 and not exceeding $60,000.00 60.00
Over $60,000.00 and not exceeding $80,000.00 75.00
Over $80,000.00 and not exceeding $100,000.00 100.00
Over $100,000.00 and not exceeding $150,000.00 125.00
Over $150,000.00 and not exceeding $200,000.00 150.00
Over $200,000.00 and not exceeding $300,000.00 200.00
Over $300,000.00 and not exceeding $500,000.00 250.00
Over $500,000.00 and not exceeding $750,000.00 300.00
Over $750,000.00 and not exceeding $1,000,000.00 500.00
Over $1,000,000.00 and not exceeding $2,000,000.00 750.00
Over $2,000,000.00 and not exceeding $4,000,000.00 1,000.00
Over $4,000,000.00 and not exceeding $6,000,000.00 1,250.00
Over $6,000,000.00 and not exceeding $8,000,000.00 1,500.00
Over $8,000,000.00 and not exceeding $10,000,000.00 1,750.00
Over $10,000,000.00 and not exceeding $12,000,000.00 2,000.00
Over $12,000,000.00 and not exceeding $14,000,000.00 2,500.00
Over $14,000,000.00 and not exceeding $16,000,000.00 3,000.00
Over $16,000,000.00 and not exceeding $18,000,000.00 3,500.00
Over $18,000,000.00 and not exceeding $20,000,000.00 4,000.00
Over $20,000,000.00 and not exceeding $22,000,000.00 4,500.00
Over $22,000,000.00 5,000.00

(b) With respect to any corporation coming into existence or becoming subject to the tax for the first time for an initial taxable period of less than six months, the tax imposed for such period shall be 50 percent of the tax imposed by this article for an entire year.