One Click Case Law for § 48-13-71
O.C.G.A. § 48-13-70 <-- --> O.C.G.A. §48-13-72

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
ARTICLE 4 - CORPORATE NET WORTH TAX
§ 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.