Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-ga/statute/48/chapter-13/article-4 — Corporate Net Worth Tax · Axiom
Axiom
/
Georgia
/
Statutes
/
Title 48
/
§ chapter-13
Corporate Net Worth Tax
10 sections
48-13-70
Definition.
48-13-71
Organizations and companies exempt from corporate net worth tax.
48-13-72
Imposition of annual corporate net worth tax on all corporations doing business or owning property in state.
48-13-73
Amount of corporate net worth tax; amount for taxable period less than six months.
48-13-74
Determination of net worth of corporation; determination by commissioner absent disclosure of true net worth on corporation’s books or return.
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.
48-13-76
Corporate net worth tax due on first day of tax period; determination of annual tax period; determination of first tax period.
48-13-77
Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return.
48-13-78
Period for payment of tax; effect.
48-13-79
Penalties; failure to file timely; extensions; failure to pay timely; interest.
