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2018 Georgia Code 2-10-105 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)

O.C.G.A. 2-10-105 Case Law from Google Scholar Amendments to OCGA 2-10-105

TITLE 2 AGRICULTURE

Section 10. Marketing Facilities, Organizations, and Programs, 2-10-1 through 2-10-140.

ARTICLE 3 COOPERATIVE MARKETING ASSOCIATIONS

2-10-105. License fee; tax exemption.

Each association organized under this article shall pay an annual license fee of $10.00 but shall be exempt from all franchise or license taxes.

(Ga. L. 1921, p. 139, § 26; Code 1933, § 65-225.)

JUDICIAL DECISIONS

"Franchise" construed.

- The General Assembly used the word "franchise" in a loose and general sense as being synonymous with "license." Forrester v. Georgia Milk Producers Confederation, 66 Ga. App. 696, 19 S.E.2d 183 (1942).

Cited in Gold Kist, Inc. v. Jones, 231 Ga. 881, 204 S.E.2d 584 (1974).

RESEARCH REFERENCES

C.J.S.

- 3 C.J.S., Agriculture, § 138.

ALR.

- Cooperative corporations or associations formed by producers of agricultural products as within provisions of taxing statutes regarding agricultural products or producers, 100 A.L.R. 439.

Construction and effect of cooperative farm or dairy products agreement with respect to association's charges and deductions for gathering, grading, processing, shipping, and marketing the products, 90 A.L.R.2d 1142.

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