{"data":{"id":"us-ga/o.c.g.a.-48-13-70","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-70","heading":"Definition.","body":"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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 13 Specific, Business, and Occupation Taxes","Article 4 Corporate Net Worth Tax"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.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":"b314371f0cb9251a394dd9c0871c271589134a0d7cb0fef513a57d893be70860","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-63","next":"us-ga/o.c.g.a.-48-13-71"},"notice":"GroundRules: Original legal text. Not legal advice."}