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GEORGIA STATUTES AND CODES
§ 48-5-421 - Taxation of unenumerated franchises
O.C.G.A. 48-5-421 (2010)
48-5-421. Taxation of unenumerated franchises
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.
48-5-421. Taxation of unenumerated franchises
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.
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