Georgia § 48-5-421 - Taxation of unenumerated franchises.
Full text of Georgia Official Code of Georgia Annotated § 48-5-421 — Taxation of unenumerated franchises., with citation guidance and answers to common questions.
§ 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. (Ga. L. 1902, p. 37, § 9; Civil Code 1910, § 1027; Code 1933, § 92-2302; Code 1933, § 91A-1802, enacted by Ga. L. 1978, p. 309, § 2.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-421
What does Official Code of Georgia Annotated § 48-5-421 cover?
Section 48-5-421 ("Taxation of unenumerated franchises.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-5-421?
A common citation format is "Official Code of Georgia Annotated § 48-5-421" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-5-421 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.