Taxation of Unenumerated Franchises

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. Franchises
  6. Taxation of Unenumerated Franchises

Checkout our iOS App for a better way to browser and research.

Nothing in this article shall be construed to exempt from taxation any franchise not enumerated in this article. All franchises of value not provided for in this article shall be returned for taxation and taxed pursuant to law as is other property.

(Ga. L. 1902, p. 37, § 9; Civil Code 1910, § 1027; Code 1933, § 92-2302; Code 1933, § 91A-1802, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

C.J.S.

- 84 C.J.S., Taxation, § 614 et seq.


Download our app to see the most-to-date content.