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Georgia Commons

Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Artículo 4. CORPORATE NET WORTH TAX

48-13-72. Imposition of annual corporate net worth tax on all corporations doing business or owning property in state.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

  1. In addition to all other taxes imposed by law, there is imposed an annual corporate net worth tax on all corporations incorporated under the laws of this state, all domesticated foreign corporations, and all corporations incorporated or organized under the laws of any other state, territory, or nation doing business or owning property in this state for the privilege of carrying on a business within this state in the corporate form, except as otherwise provided in Code Section 48-13-71.

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Ga. L. 1929, p. 84, § 1; Ga. L. 1931, Ex. Sess., p. 76, § 1; Code 1933, § 92-2401; Ga. L. 1935, p. 11, § 2; Ga. L. 1941, p. 204, § 1; Ga. L. 1951, p. 157, § 5a; Ga. L. 1952, p. 371, § 1; Code 1933, § 92-2401, enacted by Ga. L. 1976, p. 1580, § 1; Code 1933, § 91A-6302, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 107; Ga. L. 2017, p. 637, § 2-2/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.

Law reviews

For article, “Foreign Corporations in Georgia,” see 10 Ga. St. B.J. 243 (1973).

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch9-18-(v37a)-2024-pdf.pdf, Volumen V37A, edición 2024, página 250; acción de fusión: carried; SHA-256 del archivo 7933c78e4182.