§ 48-13-71. Organizations and companies exempt from corporate net worth tax

GA Code § 48-13-71 (2018) (N/A)
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(1) Those organizations not organized for pecuniary gain or profit;

(2) Insurance companies which are separately taxed; and

(3) Those corporations having a net worth, including capital stock, paid-in surplus, and earned surplus, of no more than $100,000.00.