---
title: O.C.G.A. § 48-13-73. Amount of corporate net worth tax; amount for taxable period less than six months.
collection: code
id: 48-13-73
cite_as: O.C.G.A. § 48-13-73 (2025)
canonical_url: https://georgiacommons.org/code/48-13-73
md_url: https://georgiacommons.org/code/48-13-73.md
text_url: https://georgiacommons.org/code/48-13-73/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=251
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / CORPORATE NET WORTH TAX
---

# O.C.G.A. § 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 Paid-in Surplus, and Earned Surplus Tax 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.

## History

Ga. L. 1929, p. 84, § 1; Ga. L. 1931, Ex. Sess. p. 76, § 1; Code 1933, §§ 92-2401, 92-2403; Ga. L. 1935, p. 11, § 2; Ga. L. 1941, p. 204, § 1; Ga. L. 1951, p. 157, § 5a; Ga. L. 1952, p. 371, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 290, § 6; Ga. L. 1953, Jan.-Feb. Sess., p. 295, § 1; Code 1933, § 92-2401, enacted by Ga. L. 1976, p. 1580, § 1; Code 1933, § 91A-6304, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 108; Ga. L. 2017, p. 637, § 2-3/SB 133.

## Editor's Notes

Ga. L. 2017, p. 637, § 3-1(b)/SB 133, not codified by the General Assembly, provides, in part, that this Act shall be applicable to all taxable years beginning on or after January 1, 2018.