Corporate Net Worth Tax

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Specific, Business, and Occupation Taxes
  5. Corporate Net Worth Tax

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Section
48-13-70

Definition

Section
48-13-71

Organizations and Companies Exempt From Corporate Net Worth Tax

Section
48-13-72

Imposition of Annual Corporate Net Worth Tax on All Corporations Doing Business or Owning Property in State

Section
48-13-73

Amount of Corporate Net Worth Tax; Amount for Taxable Period Less Than Six Months

Section
48-13-74

Determination of Net Worth of Corporation; Determination by Commissioner Absent Disclosure of True Net Worth on Corporation's Books or Return

Section
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

Section
48-13-76

Corporate Net Worth Tax Due on First Day of Tax Period; Determination of Annual Tax Period; Determination of First Tax Period

Section
48-13-77

Corporate Net Worth Tax Return and Payment; Procedure; Combining Net Worth Tax Return With State Income Tax Return

Section
48-13-78

Period for Payment of Tax; Effect

Section
48-13-79

Penalties; Failure to File Timely; Extensions; Failure to Pay Timely; Interest