---
title: O.C.G.A. § 52-4-16. Taxes applicable to canal companies.
collection: code
id: 52-4-16
cite_as: O.C.G.A. § 52-4-16 (2025)
canonical_url: https://georgiacommons.org/code/52-4-16
md_url: https://georgiacommons.org/code/52-4-16.md
text_url: https://georgiacommons.org/code/52-4-16/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t52-t53-(v40)-2021-pdf.pdf?sfvrsn=d23ba203_0#page=68
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.
up: https://georgiacommons.org/code/52-4.md
previous: https://georgiacommons.org/code/52-4-15.md
next: https://georgiacommons.org/code/52-5-1.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: WATERS OF THE STATE, PORTS, AND WATERCRAFT / CANAL COMPANIES
---

# O.C.G.A. § 52-4-16. Taxes applicable to canal companies.

The corporations named in this chapter shall be subject to state, county, and municipal taxation.

## History

Ga. L. 1893, p. 81, § 13; Civil Code 1895, § 1999; Civil Code 1910, § 2380; Code 1933, § 17-114.