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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 46-5-101: Annual license fee; exemption of cooperatives from taxation.

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Where this section sits in the code
  1. TITLE 46 Public Utilities and Public Transportation
  2. CHAPTER 5 Telephone Service
  3. Article 2 Telephone Service
  4. PART 3 Rural Telephone Cooperatives

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.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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