GA Code § 48-5-421 - Taxation of Unenumerated Franchises.

Section 48-5-421 - Taxation of Unenumerated Franchises.Section 48-5-421 - Taxation of Unenumerated Franchises.

Section 48-5-420 - “special Franchise” Defined.Section 48-5-422 - Returns to Commissioner; Effect of Filing Certified Copy of Authorization of Franchise.

Nothing in this article shall be construed to exempt from taxation any franchise not enumerated in this article. All franchises of value not provided for in this article shall be returned for taxation and taxed pursuant to law as is other property.

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