Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 5 - AD VALOREM TAXATION OF PROPERTY
Article 9 - FRANCHISES
Section 48-5-421 - Taxation of unenumerated franchises

Ga. Code § 48-5-421

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-5-421 - Taxation of unenumerated franchises

Nothing in this article shall be construed to exempt from taxation any franchise not enumerated in this article. All franchises of value not provided for in this article shall be returned for taxation and taxed pursuant to law as is other property.

OCGA § 48-5-421