Each association organized under this article shall pay an annual license fee of $10.00 but shall be exempt from all franchise or license taxes.
(Ga. L. 1921, p. 139, § 26; Code 1933, § 65-225.)
RESEARCH REFERENCES
C.J.S.
- 3 C.J.S., Agriculture, § 169 et seq.
ALR.
- Cooperative corporations or associations formed by producers of agricultural products as within provisions of taxing statutes regarding agricultural products or producers, 100 A.L.R. 439.
Construction and effect of cooperative farm or dairy products agreement with respect to association's charges and deductions for gathering, grading, processing, shipping, and marketing the products, 90 A.L.R.2d 1142.