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O.C.G.A. § 7-1-958

Tax exemptions, credits, and privileges; occupational license taxes

Code 1981, § 7-1-958, enacted by Ga

(a) Any tax exemptions, tax credits, or tax privileges granted to

banks or trust companies and other lending institutions by any general laws of this state are granted to corporations organized pursuant to this

article.

(b) Every corporation organized and engaged in business under this article shall pay an annual state occupational license tax of $50.00. Counties and municipalities are authorized, in addition, to levy the occupational license taxes as prescribed; provided, however, that no county or municipality shall levy any such occupational license tax in a

greater amount than those prescribed.

Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.