{"data":{"id":"us-ga/o.c.g.a.-48-13-72","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-72","heading":"Imposition of annual corporate net worth tax on all corporations doing business or owning property in state.","body":"In addition to all other taxes imposed by law, there is imposed an annual corporate net worth tax on all corporations incorporated under the laws of this state, all domesticated foreign corporations, and all corporations incorporated or organized under the laws of any other state, territory, or nation doing business or owning property in this state for the privilege of carrying on a business within this state in the corporate form, except as otherwise provided in Code Section 48-13-71.","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":"90fb0c329720db438fb75f703b67e6b396d85f8194857d005757abbdbb54a20e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-71","next":"us-ga/o.c.g.a.-48-13-73"},"notice":"GroundRules: Original legal text. Not legal advice."}