Georgia Code, Title 48, Chapter 13, Article 4 - Corporate Net Worth Tax

• § 48-13-70 - Definition
  As used in this article, the term "corporation" includes, but is not limited to, associations, professional associations organized pursuant to Chapter 10 of Title...
• § 48-13-71 - Organizations and Companies Exempt From Corporate Net Worth Tax
  The following are exempt from the payment of the tax imposed by this article: (1) Those organizations not organized for pecuniary gain or profit;...
• § 48-13-72 - Imposition of Annual Corporate Net Worth Tax on All Corporations Doing Business or Owning Property in State
  In addition to all other taxes imposed by law, there is imposed an annual corporate net worth tax on all corporations incorporated under the...
• § 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 AmountIncluding Issued...
• § 48-13-74 - Determination of Net Worth of Corporation; Determination by Commissioner Absent Disclosure of True Net Worth on Corporation's Books or Return
  For the purpose of ascertaining the corporate net worth tax imposed by this article, the net worth of the corporation shall be presumed to...
• § 48-13-75 - Apportionment of Net Worth of Foreign Corporation; Formula; Determination of Receipts Derived From Business in State; Fixing Value of Capital Stock; Alternate Method
  (a) For the purpose of ascertaining the corporate net worth tax imposed on a foreign corporation subject to the tax, the corporation shall be...
• § 48-13-76 - Corporate Net Worth Tax Due on First Day of Tax Period; Determination of Annual Tax Period; Determination of First Tax Period
  (a) The corporate net worth tax imposed shall be due on the first day of the tax period. The annual tax period shall be...
• § 48-13-77 - Corporate Net Worth Tax Return and Payment; Procedure; Combining Net Worth Tax Return With State Income Tax Return
  Each corporation subject to the tax imposed by this article shall file a return and pay the tax due on the fifteenth day of...
• § 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...
• § 48-13-79 - Penalties; Failure to File Timely; Extensions; Failure to Pay Timely; Interest
  (a) Each corporation subject to this article which fails to file timely the returns required by this article shall become liable for a penalty...

Last modified: October 14, 2016