Título 48. REVENUE AND TAXATION · Capítulo 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Artículo 4. CORPORATE NET WORTH TAX
48-13-73. Amount of corporate net worth tax; amount for taxable period less than six months.
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.
- (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.
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, páginas 251 a 252; acción de fusión: carried; SHA-256 del archivo 7933c78e4182.