{"data":{"id":"us-ga/o.c.g.a.-48-13-73","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-73","heading":"Amount of corporate net worth tax; amount for taxable period less than six months.","body":"(a) The tax imposed by this article shall be based upon corporate net worth according to the following table:\nCorporations with Net Worth Amount Including Issued Capital Stock, of Paid-in Surplus, and Earned Surplus Tax Over $100,000.00 and not exceeding $150,000.00 $ 125.00 Over $150,000.00 and not exceeding $200,000.00 150.00 Over $200,000.00 and not exceeding $300,000.00 200.00 Over $300,000.00 and not exceeding $500,000.00 250.00 Over $500,000.00 and not exceeding $750,000.00 300.00 Over $750,000.00 and not exceeding $1,000,000.00 500.00 Over $1,000,000.00 and not exceeding $2,000,000.00 750.00 Over $2,000,000.00 and not exceeding $4,000,000.00 1,000.00 Over $4,000,000.00 and not exceeding $6,000,000.00 1,250.00 Over $6,000,000.00 and not exceeding $8,000,000.00 1,500.00 Over $8,000,000.00 and not exceeding $10,000,000.00 1,750.00 Over $10,000,000.00 and not exceeding $12,000,000.00 2,000.00 Over $12,000,000.00 and not exceeding $14,000,000.00 2,500.00 Over $14,000,000.00 and not exceeding $16,000,000.00 3,000.00 Over $16,000,000.00 and not exceeding $18,000,000.00 3,500.00 Over $18,000,000.00 and not exceeding $20,000,000.00 4,000.00 Over $20,000,000.00 and not exceeding $22,000,000.00 4,500.00 Over $22,000,000.00 5,000.00\nClick to view\n(b) With respect to any corporation coming into existence or becoming subject to the tax for the first time for an initial taxable period of less than six months, the tax imposed for such period shall be 50 percent of the tax imposed by this article for an entire year.","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":"a1a96894ad5f9d962178efefd9e0b588879852051ef9d8e0bb3b223d846297d3","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-72","next":"us-ga/o.c.g.a.-48-13-74"},"notice":"GroundRules: Original legal text. Not legal advice."}