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

O.C.G.A. § 48-13-70: Definition.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 13 Specific, Business, and Occupation Taxes
Article 4 Corporate Net Worth Tax

As used in this article, the term “corporation” includes, but is not limited to, associations, professional associations organized pursuant to Chapter 10 of Title 14, and insurance companies.

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

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