One Click Case Law for § 48-13-78
O.C.G.A. § 48-13-77 <-- --> O.C.G.A. §48-13-79

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
ARTICLE 4 - CORPORATE NET WORTH TAX
§ 48-13-78 - Period for payment of tax; effect

O.C.G.A. 48-13-78 (2010)
48-13-78. Period for payment of tax; effect


The tax imposed by this article shall be paid to the commissioner on or before the fifteenth day of the third calendar month beginning with the first calendar month of the tax period. Except as otherwise provided by law, the payment of the tax shall authorize the corporation to exercise the privilege provided in Code Section 48-13-72 in any county of this state. The payment of this tax shall not be construed to relieve a corporation or its agents of any other license or occupation tax.