Every society organized or licensed under this chapter is declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal, and school taxes other than taxes on real estate and office equipment.
(Code 1981, §33-15-83, enacted by Ga. L. 1993, p. 1744, § 1.)
Law reviews.- For survey of 1995 Eleventh Circuit cases on federal taxation, see 47 Mercer L. Rev. 879 (1996). For survey of 2004 Eleventh Circuit cases on federal taxation, see 56 Mercer L. Rev. 1287 (2005).
OPINIONS OF THE ATTORNEY GENERAL
Municipal occupation tax on societies not prohibited.
- This title does not prohibit the imposition of a reasonable occupation tax on fraternal benefit societies actually doing business in a municipality. 1969 Op. Att'y Gen. No. 69-187.
RESEARCH REFERENCES
Am. Jur. 2d.
- 18A Am. Jur. 2d, Corporations, § 679.
C.J.S.- 84 C.J.S., Taxation, § 295.
ALR.
- Exemption from taxation of property of fraternal or relief association, 22 A.L.R. 907; 83 A.L.R. 773.
Tax exemption of property used by fraternal or benevolent association for clubhouse or similar purposes, 39 A.L.R.3d 640.
ARTICLE 6 VALUATION STANDARDS; LICENSES AND RENEWALS; EXAMINATIONS; VIOLATIONS; AGENTS OR REPRESENTATIVES