Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 5 - AD VALOREM TAXATION OF PROPERTYArticle 2 - PROPERTY TAX EXEMPTIONS AND DEFERRAL
Part 1 - TAX EXEMPTIONS
Section 48-5-41.2 - Exemption of personal property in inventory for business

Ga. Code § 48-5-41.2

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-5-41.2 - Exemption of personal property in inventory for business

All tangible personal property constituting the inventory of a business shall be exempt from state ad valorem taxation.

OCGA § 48-5-41.2

Amended by 2010 Ga. Laws 624,§ 48, eff. 1/1/2011.
Added by 2009 Ga. Laws 132,§ 1, eff. 1/1/2011.