O.C.G.A.
O.C.G.A.

O.C.G.A. § 33-38-13 (2019)

Exemption of the association from taxation

✓ 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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The association shall be exempt from all taxation in this state based upon income or gross receipts and shall likewise be exempt from all state and local occupation license and business fees and occupation license and business taxes.

History

Code 1933, § 56-2213, enacted by Ga. L. 1981, p. 1336, § 1; Ga. L. 2012, p. 701, § 1/HB 786.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. - 71 Am. Jur. 2d, State and Local Taxation, § 309. C.J.S. - 84 C.J.S., Taxation, § 250.