{"data":{"id":"us-ga/o.c.g.a.-46-5-101","jurisdiction":"us-ga","citation":"O.C.G.A. § 46-5-101","heading":"Annual license fee; exemption of cooperatives from taxation.","body":"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.","path":["TITLE 46 Public Utilities and Public Transportation","CHAPTER 5 Telephone Service","Article 2 Telephone Service","PART 3 Rural Telephone Cooperatives"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.46.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"0c0b4978ab5207598e3ac4198ccbe56e02f195898af07afa62a6a16079e77328","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-46-5-100","next":"us-ga/o.c.g.a.-46-5-102"},"notice":"GroundRules: Original legal text. Not legal advice."}