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

GA Code § 48-13-72 (2018) (N/A)
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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.

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§ 48-13-71. Organizations and companies exempt from corporate net worth tax
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§ 48-13-73. Amount of corporate net worth tax; amount for taxable period less than six months