O.C.G.A. § 48-5-41.2: Exemption from taxation of personal property in inventory for business.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5 Ad Valorem Taxation of Property
- Article 2 Property Tax Exemptions and Deferral
- PART 1 Tax Exemptions
All tangible personal property constituting the inventory of a business shall be exempt from state ad valorem taxation.
Collected 2026-09-17T19:34:57Z. Source file · JSON