Georgia Code, Title 48, Chapter 5, Article 9 - Franchises

• § 48-5-420 - "Special Franchise" Defined
  As used in this article, the term "special franchise" means: (1) Every right and privilege exercised within this state and granted to any person...
• § 48-5-421 - Taxation of Unenumerated Franchises
  Nothing in this article shall be construed to exempt from taxation any franchise not enumerated in this article. All franchises of value not provided...
• § 48-5-421.1 - Certain Property Projects Shall Not Constitute Special Franchises
  Any property which is exempt from ad valorem taxation pursuant to subparagraphs (a)(1)(E) or (a)(1)(F) of Code Section 48-5-41 shall not constitute a special...
• § 48-5-422 - Returns to Commissioner; Effect of Filing Certified Copy of Authorization of Franchise
  On or before March 1 in each year, each person holding, or owning, and exercising any special franchise within the state shall make a...
• § 48-5-423 - Ascertainment of Valuations of Special Franchises; Levy and Collection of Tax
  (a) In arriving at a proposed assessment, the commissioner shall not be bound to accept the valuation fixed for a special franchise in the...
• § 48-5-424 - Returns of Special Franchises Exercised in More Than One County, Municipality, or School District; Apportionment of Valuation; Certification by Commissioner; Collection and Enforcement
  (a) In the case of any special franchise exercised beyond the limits of one county, municipality, or school district, the return provided for in...
• § 48-5-425 - Deductions From Special Franchise Tax Due Any County, Municipality, or School District
  (a) The amount of all taxes and charges specified in subsection (b) of this Code section which are paid or liable to be paid...

Last modified: October 14, 2016