GA Code § 48-13-71 - Organizations and Companies Exempt From Corporate Net Worth Tax.

Section 48-13-71 - Organizations and Companies Exempt From Corporate Net Worth Tax.Section 48-13-71 - Organizations and Companies Exempt From Corporate Net Worth Tax.

Section 48-13-70 - Definition.Section 48-13-72 - Imposition of Annual Corporate Net Worth Tax on All Corporations Doing Business or Owning Property in State.

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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