{"data":{"id":"us-ga/o.c.g.a.-48-13-71","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-71","heading":"Organizations and companies exempt from corporate net worth tax.","body":"The following are exempt from the payment of the tax imposed by this article:\n(1) Those organizations not organized for pecuniary gain or profit;\n(2) Insurance companies which are separately taxed; and\n(3) Those corporations having a net worth, including capital stock, paid-in surplus, and earned surplus, of no more than $100,000.00.","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":"6cd4383de86843daf510408608849788b62f58b917d05a7684a8993e35fe1d91","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-70","next":"us-ga/o.c.g.a.-48-13-72"},"notice":"GroundRules: Original legal text. Not legal advice."}