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

O.C.G.A. § 43-12-4 (2019)

Description of proposed business

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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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All persons eligible for a certificate of exemption to be issued by the commissioner of veterans service shall state in their application filed with the commissioner of veterans service the kind of business to be operated and the place where such business is proposed to be carried on; and only the business described in the application shall be exempt from the payment of state, county, and municipal business or occupation taxes or administrative fees and regulatory fees imposed by local governments. No person shall operate in his or her own name any other business than that described in his or her application filed with the commissioner of veterans service.

History

Ga. L. 1953, Nov.-Dec. Sess., p. 431, § 7; Ga. L. 1971, p. 348, § 1; Ga. L. 1983, p. 1401, § 15; Ga. L. 1996, p. 1268, § 1.

Annotations

Editor’s notes. Ga. L. 1983, p. 1401, § 1, not codified by the General Assembly, provided: “It is the

intent of this Act to implement certain changes required by Article IV, Section V, Paragraph I, subparagraph (b) of the [1976] Constitution of the State of Georgia.” See Ga. Const. 1983, Art. IV, Sec. V, Para. I.