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GEORGIA STATUTES AND CODES

§ 48-13-71 - Organizations and companies exempt from corporate net worth tax

O.C.G.A. 48-13-71 (2010)
48-13-71. Organizations and companies exempt from corporate net worth tax


The following are exempt from the payment of the tax imposed by this article:

(1) Those organizations not organized for pecuniary gain or profit; and

(2) Insurance companies which are separately taxed.

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