(Code 1981, §48-13-63, enacted by Ga. L. 2000, p. 1325, § 4.)
OPINIONS OF THE ATTORNEY GENERAL
Fingerprinting of offenders not required.
- Violation of O.C.G.A. § 48-13-63 is not an offense designated as one that requires fingerprinting. 2000 Op. Att'y Gen. No. 2000-11.
ARTICLE 4 CORPORATE NET WORTH TAX
Law reviews.
- For article, "Primary Tax Incentives for Industrial Investment in the Southeastern United States," see 25 Emory L.J. 789 (1976).
OPINIONS OF THE ATTORNEY GENERAL
Editor's notes.
- In light of the similarity of the statutory provisions, opinions under former Code 1933, Ch. 92-24, which was subsequently repealed but was succeeded by provisions in this article, are included in the annotations for this article.
For example of cooperative marketing corporation which is exempt from franchise and license taxes, except for $10.00 annual license tax, see 1962 Op. Att'y Gen. p. 512 (decided under former Code 1933, § 92-24).
RESEARCH REFERENCES
ALR.
- Doctrine of unity of use for purposes of taxation as applied to manufacturing or industrial concerns, 27 A.L.R. 906.
Tax on corporations as affected by fact that corporation is not actually engaged in or carrying on business for which it was incorporated, 124 A.L.R. 1109.
Liability of corporation which has previously paid franchise fee or tax on authorized or issued stock, for additional fee or tax on later increase after intermediate reduction, 16 A.L.R.2d 1090.