reglab/housing_qa huggingface dataset:
GA Code § 48-13-73 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 4 - Corporate Net Worth Tax|§ 48-13-73. Amount of Corporate Net Worth Tax; Amount for Taxable Period Less Than Six Months

  The tax imposed by this article shall be based upon corporate net worth according to the following table:   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.    Corporations with Net Worth Amount Including Issued Capital Stock, of Tax Paid-in Surplus, and Earned Surplus ----------------------------------- ------ 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   (Ga. L. 1929, p. 84, § 1; Ga. L. 1931, Ex. Sess. p. 76, § 1; Code 1933, §§ 92-2401, 92-2403; Ga. L. 1935, p. 11, § 2; Ga. L. 1941, p. 204, § 1; Ga. L. 1951, p. 157, § 5a; Ga. L. 1952, p. 371, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 290, § 6; Ga. L. 1953, Jan.-Feb. Sess., p. 295, § 1; Code 1933, § 92-2401, enacted by Ga. L. 1976, p. 1580, § 1; Code 1933, § 91A-6304, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 108; Ga. L. 2017, p. 637, § 2-3/SB 133.)   Editor's notes.   - Ga. L. 2017, p. 637, § 3-1(b)/SB 133, not codified by the General Assembly, provides, in part, that this Act shall be applicable to all taxable years beginning on or after January 1, 2018.    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-13-74 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 4 - Corporate Net Worth Tax|§ 48-13-74. Determination of Net Worth of Corporation; Determination by Commissioner Absent Disclosure of True Net Worth on Corporation's Books or Return

 For the purpose of ascertaining the corporate net worth tax imposed by this article, the net worth of the corporation shall be presumed to be the net worth as disclosed on the corporation's books and as reflected on the return required to be filed annually by the corporation. In the event the commissioner ascertains that the books of any corporation reporting under this article or the return filed for any corporation reporting under this article, as provided in Code Section 48-13-77, does not disclose the true net worth of the corporation, the net worth of the corporation shall have the value fixed by the commissioner from any information obtained by the commissioner from any source.   (Ga. L. 1929, p. 84, § 1; Ga. L. 1931, Ex. Sess., p. 76, § 1; Code 1933, § 92-2401; Ga. L. 1935, p. 11, § 2; Ga. L. 1951, p. 157, § 5a; Ga. L. 1952, p. 371, § 1; Code 1933, § 92-2401, enacted by Ga. L. 1976, p. 1580, § 1; Code 1933, § 91A-6305, enacted by Ga. L. 1978, p. 309, § 2.)   Law reviews.   - For article discussing recordation of unrealized appreciation and the assessment of corporate franchise tax, see 25 Ga. B. J. 152 (1962).    JUDICIAL DECISIONS
GA Code § 48-13-75 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 4 - Corporate Net Worth Tax|§ 48-13-75. Apportionment of Net Worth of Foreign Corporation; Formula; Determination of Receipts Derived From Business in State; Fixing Value of Capital Stock; Alternate Method

  For the purpose of ascertaining the corporate net worth tax imposed on a foreign corporation subject to the tax, the corporation shall be deemed to have employed in this state that proportion of its entire outstanding issued capital stock and surplus which its assets in this state and the gross receipts of business done in this state bear to all of its assets and the total gross receipts of business done by the corporation. Receipts shall be deemed to have been derived from business done within this state only if received from products shipped to customers in this state or delivered within this state to customers. In determining gross receipts within this state, receipts from sales negotiated or effected through offices of the taxpayer outside the state and delivered from storage from within the state to customers outside the state shall be excluded. Capital stock having no nominal or par value shall be deemed to have the value fixed for the stock by the commissioner from the information contained in the return to be filed by the corporation as provided in Code Section 48-13-77 and from any other information available to the commissioner.   The commissioner may provide by regulation for an alternate method for apportionment of the net worth of a foreign corporation to this state when the formula set forth in subsection (a) of this Code section does not accurately reflect the volume of business done in this state in relation to the total volume of business done by the foreign corporation.    (Ga. L. 1929, p. 84, § 1; Ga. L. 1931, Ex. Sess., p. 76, § 1; Code 1933, § 92-2401; Ga. L. 1935, p. 11, § 2; Ga. L. 1951, p. 157, § 5a; Ga. L. 1952, p. 371, § 1; Code 1933, § 92-2401, enacted by Ga. L. 1976, p. 1580, § 1; Code 1933, § 91A-6306, enacted by Ga. L. 1978, p. 309, § 2.)   Law reviews.   - For article discussing taxation of foreign businesses in Georgia, see 27 Mercer L. Rev. 629 (1976). For article, "Foreign Corporations in Georgia," see 10 Ga. St. B. J. 243 (1973).    RESEARCH REFERENCES
GA Code § 48-13-76 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 4 - Corporate Net Worth Tax|§ 48-13-76. Corporate Net Worth Tax Due on First Day of Tax Period; Determination of Annual Tax Period; Determination of First Tax Period

  The corporate net worth tax imposed shall be due on the first day of the tax period. The annual tax period shall be the same as the annual tax period adopted by the corporation for state income tax purposes as provided by law. If a corporation does not return income taxes to this state, the tax period shall begin on January 1 and end on December 31 of each calendar year.   The first tax period of a corporation coming into existence or otherwise becoming subject to the tax for the first time shall begin on the date of incorporation or of first becoming subject to the tax and shall end on the day immediately preceding the beginning of the regular annual tax period provided in subsection (a) of this Code section.    (Ga. L. 1929, p. 84, § 1; Ga. L. 1931, Ex. Sess., p. 76, § 1; Code 1933, § 92-2401; Ga. L. 1935, p. 11, § 2; Ga. L. 1951, p. 157, § 5a; Ga. L. 1952, p. 371, § 1; Ga. L. 1957, p. 107, § 1; Ga. L. 1965, p. 344, § 1; Ga. L. 1976, p. 1580, § 1; Code 1933, § 91A-6307, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 109.)
GA Code § 48-13-77 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 4 - Corporate Net Worth Tax|§ 48-13-77. Corporate Net Worth Tax Return and Payment; Procedure; Combining Net Worth Tax Return With State Income Tax Return

 Each corporation other than Georgia Subchapter "S" corporations subject to the tax imposed by this article shall file a return and pay the tax due on the fifteenth day of the fourth calendar month following the beginning of its tax period. Each Georgia Subchapter "S" corporation subject to the tax imposed by this article shall file a return and pay the tax due on the fifteenth day of the third calendar month following the beginning of its tax period. The commissioner may authorize combining the return required by this Code section with the state income tax return required by law. The return shall be signed and sworn to by an officer of the corporation and shall be forwarded to the commissioner.   (Code 1933, § 92-2402, enacted by Ga. L. 1976, p. 1580, § 2; Code 1933, § 91A-6308, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1118, § 1; Ga. L. 2016, p. 1, § 6/HB 742.)   Editor's notes.   - Ga. L. 1989, p. 1118, § 3, not codified by the General Assembly, provides that the amendments to this Code section by that Act shall apply to tax years beginning on and after January 1, 1989.
GA Code § 48-13-78 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 4 - Corporate Net Worth Tax|§ 48-13-78. Period for Payment of Tax; Effect

 For corporations other than Georgia Subchapter "S" corporations, the tax imposed by this article shall be paid to the commissioner on or before the fifteenth day of the fourth calendar month beginning with the first calendar month of the tax period. For Georgia Subchapter "S" corporations, the tax imposed by this article shall be paid to the commissioner on or before the fifteenth day of the third calendar month beginning with the first calendar month of the tax period. Except as otherwise provided by law, the payment of the tax shall authorize the corporation to exercise the privilege provided in Code Section 48-13-72 in any county of this state. The payment of this tax shall not be construed to relieve a corporation or its agents of any other license or occupation tax.   (Ga. L. 1927, p. 56, § 6; Ga. L. 1929, p. 84, § 2; Ga. L. 1931, Ex. Sess., p. 76, § 1; Code 1933, § 92-2404; Ga. L. 1935, p. 11, § 2; Ga. L. 1953, Jan.-Feb. Sess., p. 285, § 1; Ga. L. 1971, p. 662, §§ 1, 2; Ga. L. 1972, p. 491, § 1; Code 1933, § 92-2403, enacted by Ga. L. 1976, p. 1580, § 3; Code 1933, § 91A-6309, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1118, § 2; Ga. L. 2016, p. 1, § 7/HB 742.)   Editor's notes.   - Ga. L. 1989, p. 1118, § 3, not codified by the General Assembly, provides that the amendments to this Code section by the Act shall apply to tax years beginning on and after January 1, 1989.
GA Code § 48-13-79 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 4 - Corporate Net Worth Tax|§ 48-13-79. Penalties; Failure to File Timely; Extensions; Failure to Pay Timely; Interest

  Each corporation subject to this article which fails to file timely the returns required by this article shall become liable for a penalty of 10 percent of the tax. The penalty shall be collected in the same manner as the tax is collected. The commissioner shall have the authority to extend the time for filing the return when good cause for the extension is shown.   Should the tax imposed by this article remain unpaid after the date prescribed for payment, the delinquent corporation liable for the tax shall be subject to and shall pay, in addition to other penalties incurred, a penalty of 10 percent of the tax for failure to pay the tax when due.   Any tax imposed by this article which remains unpaid after the date prescribed for payment shall bear interest at the rate specified in Code Section 48-2-40 until paid. The interest shall be in addition to all other penalties prescribed by law and shall be collected in the same manner as the tax imposed by this article.    (Ga. L. 1935, p. 11, § 2; Ga. L. 1953, Jan.-Feb. Sess., p. 290, §§ 3, 4; Ga. L. 1947, p. 107, §§ 3, 4; Code 1933, § 92-2404, enacted by Ga. L. 1976, p. 1580, § 4; Code 1933, § 91A-6310, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 41.)    RESEARCH REFERENCES
GA Code § 48-13-90 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 5 - Excise Taxes on Rental Motor Vehicles|§ 48-13-90. Legislative Purpose and Intent

 It is declared to be the purpose and intent of the General Assembly that:    Each county and municipality in this state shall be authorized to levy certain excise taxes as provided in this article; and   Funds derived from such tax shall be made available for the purpose of promoting industry, trade, commerce, and tourism; for the provision of convention, trade, sports, and recreational facilities; and for public safety purposes.     (Code 1981, §48-13-90, enacted by Ga. L. 1996, p. 1639, § 1.)
GA Code § 48-13-91 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 5 - Excise Taxes on Rental Motor Vehicles|§ 48-13-91. Definitions

 As used in this article, the term:    "Rental charge" means the total value received by a rental motor vehicle concern for the rental or lease for 31 or fewer consecutive days of a rental motor vehicle, including the total cash and nonmonetary consideration for the rental or lease including, but not limited to, charges based on time or mileage and charges for insurance coverage or collision damage waiver but excluding all charges for motor fuel taxes or sales taxes.   "Rental motor vehicle" means a motor vehicle designed to carry ten or fewer passengers and used primarily for the transportation of persons that is rented or leased without a driver regardless of whether such vehicle is licensed in this state.   "Rental motor vehicle concern" means a person or legal entity which owns or leases five or more rental motor vehicles and which regularly rents or leases such vehicles to the public for value.     (Code 1981, §48-13-91, enacted by Ga. L. 1996, p. 1639, § 1.)
GA Code § 48-13-92 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 5 - Excise Taxes on Rental Motor Vehicles|§ 48-13-92. Special Districts

 Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each district shall include all of the territory within the county except territory located within the boundaries of any municipality that imposes an excise tax on charges to the public for the rental or lease of rental motor vehicles under this article.    (Code 1981, §48-13-92, enacted by Ga. L. 1996, p. 1639, § 1.)
GA Code § 48-13-94 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 5 - Excise Taxes on Rental Motor Vehicles|§ 48-13-94. Reimbursement for Persons Collecting Tax

 Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if the amount due is not delinquent at the time of payment. The rate of deduction shall be 3 percent of the amount due but only if the amount due was not delinquent at the time of payment.    (Code 1981, §48-13-94, enacted by Ga. L. 1996, p. 1639, § 1.)
GA Code § 48-13-95 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 5 - Excise Taxes on Rental Motor Vehicles|§ 48-13-95. Local Powers and Procedures

 The manner of imposition, payment, and collection of the tax and all other procedures related to the tax shall be as provided by each county and municipality electing to exercise the powers conferred by this article.    (Code 1981, §48-13-95, enacted by Ga. L. 1996, p. 1639, § 1.)
GA Code § 48-13-96 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 5 - Excise Taxes on Rental Motor Vehicles|§ 48-13-96. Auditor's Report

 As a part of the audit report required under Code Section 36-81-7, the auditor shall include, in a separate schedule, a report of the revenues and expenditures pertaining to the tax under this article.    (Code 1981, §48-13-96, enacted by Ga. L. 1996, p. 1639, § 1.)
GA Code § 48-13-97 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 5 - Excise Taxes on Rental Motor Vehicles|§ 48-13-97. Cash and Credit Rental Charges to Be Reported on Either Cash or Accrual Basis of Accounting

  Any person collecting the tax under this article having both cash and credit rental charges may report the rental charges on either the cash or accrual basis of accounting. Each election of a basis of accounting shall be made on the first return filed on or after July 1, 1998, and, once made, the election shall be irrevocable unless the commissioner grants written permission for a change. Permission for a change in the basis of accounting shall be granted only upon written application and under rules and regulations promulgated by the commissioner.   Any person reporting on a cash basis of accounting shall include in each return all cash rental charges made during the period covered by the return and all collections made in any period on credit rental charges of prior periods and shall pay the tax on the rental charges at the time of filing the return.   Any person reporting on the accrual basis of accounting shall be allowed a deduction for bad debts under rules and regulations of the commissioner on the same basis that bad debts are allowed as a deduction on state income tax returns.     (Code 1981, §48-13-97, enacted by Ga. L. 1998, p. 598, § 1.)
GA Code § 48-13-110 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-110. Definitions

 As used in this article, the term:    "Dealer" means any person who sells energy at retail, offers to sell energy at retail, or has in his or her possession any energy for sale at retail.   "Energy" has the same meaning as in Code Section 48-8-3.2.   "Local sales and use tax" means any of the following:   The county special purpose local option sales and use tax under Part 1 of Article 3 of Chapter 8 of this title;   The joint county and municipal sales and use tax under Article 2 of Chapter 8 of this title;   The homestead option sales and use tax under Article 2A of Chapter 8 of this title;   The tax levied for purposes of a metropolitan area system of public transportation, as authorized by the amendment to the Constitution set out at Ga. L. 1964, p. 1008; the continuation of such amendment under Article XI, Section I, Paragraph IV(d) of the Constitution; and the laws enacted pursuant to such constitutional amendment; or   The water and sewer projects and costs tax pursuant to Article 4 of Chapter 8 of this title.     "Purchaser" means any person who purchases energy and who would have been liable for sales and use tax on such energy but for the exemption provided for in Code Section 48-8-3.2.     (Code 1981, §48-13-110, enacted by Ga. L. 2012, p. 257, § 5-4/HB 386; Ga. L. 2013, p. 787, § 1/HB 250.)
GA Code § 48-13-111 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-111. Creation of Special Districts

 Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each district shall include all of the territory within the county except territory located within the boundaries of any municipality that imposes an excise tax on energy under this article.    (Code 1981, §48-13-111, enacted by Ga. L. 2012, p. 257, § 5-4/HB 386.)
GA Code § 48-13-113 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-113. Notice of Meeting to Determine Levy

 Prior to the adoption of the ordinance levying an excise tax authorized under this article, the county governing authority within a special district shall meet and confer with each of the municipalities within the special district. Any county that desires to have an excise tax authorized under this article levied within the special district shall deliver or mail a written notice to the mayor or chief elected official in each municipality located within the special district. If the governing authority of such county does not deliver or mail such notice within 30 days of the date of the written request of the mayor or chief elected official of a municipality within the special district, then such mayor or chief elected official shall deliver or mail a written notice to the mayor or chief elected official in each municipality located within the special district and to the county governing authority. Such notice shall contain the date, time, place, and purpose of a meeting at which the governing authorities of the county and of each municipality are to discuss whether or not the excise tax should be levied within the special district. The notice shall be delivered or mailed at least ten days prior to the date of the meeting. The meeting shall be held at least 30 days prior to the adoption of any ordinance levying an excise tax authorized under this article.    (Code 1981, §48-13-113, enacted by Ga. L. 2012, p. 257, § 5-4/HB 386; Ga. L. 2013, p. 787, § 3/HB 250.)
GA Code § 48-13-116 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 13 - Specific, Business, and Occupation Taxes|Article 6 - Excise Tax on Sale or Use of Energy|§ 48-13-116. Imposition of Excise Tax; Effective Date; Limitations

    Except as otherwise provided in Code Section 48-13-115, an excise tax authorized by this article shall become effective on the first day of the next succeeding calendar quarter which begins more than 80 days after the adoption date of an ordinance levying the excise tax.   If services are regularly billed on a monthly basis, however, the excise tax shall become effective with respect to and the tax shall apply to services billed on or after the effective date specified in paragraph (1) of this subsection.     The excise tax shall cease to be imposed on the first day of the next succeeding calendar quarter which begins more than 80 days after the adoption date of an ordinance terminating the excise tax.   At no time shall more than a single 2 percent excise tax under this article be imposed within a special district or a municipality, except that in the event a municipality levies a water and sewer projects and costs tax pursuant to Article 4 of Chapter 8 of this title, a single 3 percent excise tax may be imposed within such municipality.   Following the termination of an excise tax under this article, the governing authority of a county within a special district or the mayor or chief elected official of a municipality in the special district in which an excise tax authorized by this article is in effect may initiate proceedings for the reimposition of a tax under this article in the same manner as provided in this article for the initial imposition of such tax.     (Code 1981, §48-13-116, enacted by Ga. L. 2012, p. 257, § 5-4/HB 386; Ga. L. 2012, p. 954, § 5/SB 332; Ga. L. 2013, p. 787, § 5/HB 250.)   Code Commission notes.   - Pursuant to Code Section 28-9-3, in 2012, the enactment of this Code section by Ga. L. 2012, p. 257, § 5-4/HB 386, was treated as impliedly repealed and superseded by Ga. L. 2012, p. 954, § 5/SB 332, due to irreconcilable conflict. See County of Butts v. Strahan, 151 Ga. 417 (1921); Keener v. McDougall, 232 Ga. 273 (1974).