GA Code § 48-13-71 - Organizations and Companies Exempt From Corporate Net Worth Tax.
The following are exempt from the payment of the tax imposed by this article:
(1) Those organizations not organized for pecuniary gain or profit;
(2) Insurance companies which are separately taxed; and
(3) Those corporations having a net worth, including capital stock, paid-in surplus, and earned surplus, of no more than $100,000.00.
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