O.C.G.A.

O.C.G.A. § 2-10-105 (2019)

License fee; tax exemption

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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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.

History

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

Annotations

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, § 169 et seq. 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.