One Click Case Law for § 48-13-73
O.C.G.A. § 48-13-72 <-- --> O.C.G.A. §48-13-74

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
ARTICLE 4 - CORPORATE NET WORTH TAX
§ 48-13-73 - Amount of corporate net worth tax; amount for taxable period less than six months

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.