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

O.C.G.A. § 46-5-101 (2019)

Annual license fee; exemption of cooperatives from taxation

✓ 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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Each cooperative and each foreign corporation doing business in this state pursuant to this part shall pay annually, on or before July 1, to the Secretary of State a fee of $10.00 but shall be exempt from all other excise and income taxes whatsoever.

History

(Ga. L. 1950, p. 192, § 42.)

Annotations

RESEARCH REFERENCES

Am. Jur. 2d. - 74 Am. Jur. 2d, Telecommunications, §§ 12, 19, 29.

C.J.S. - 86 C.J.S., Telecommunications, § 30.